A
AAAC Academic and Accreditation Advisory Committee 【SFC】
ABS asset-backed securities
ACCA Association of Chartered Certified Accountants, The
ACG Asia-Pacific Central Securities Depository Group
ADB Asian Development Bank
ADR American depository receipt
AFTA ASEAN Free Trade Area
AGM annual general meeting
AIM Alternative Investment Market【UK】
AIMR Association for Investment Management and Research
AMCHAM American Chamber of Commerce
AMEX American Stock Exchange
AMS Automatic Order Matching and Execution System
AMS/2 Automatic Order Matching and Execution System / Second Generation
AMS/3 Automatic Order Matching and Execution System / Third Generation
ANNA Association of National Numbering Agencies
AOI All Ordinaries Index
APEC Asia Pacific Economic Cooperation
APRC Asia Pacific Regional Committee of IOSCO
ARM adjustable rate mortgage
ASAC Asian Securities' Analysts Council
ASC Accounting Society of China
ASIC Australian Securities and Investments Commission
ASEAN Association of South-East Asian Nations
AST system automated screen trading system
ASX Australian Stock Exchange
ATI Account Transfer Instruction
A Decade of Challenge & Development【publication】 《十載挑戰(zhàn)與發(fā)展》【刊物】
A Policy Paper on Securities and Futures Market Reform 《證券及期貨市場改革政策文件》
abnormal item 非正常項目
about order 近價盤
above par 高于面值
above the line 在線項目
Academic Advisory Committee【SFC】 學術界咨詢委員會【證監(jiān)會】
Academic and Accreditation Advisory Committee (AAAC) 【SFC】 學術評審咨詢委員會【證監(jiān)會】
accelerated depreciation 加速折舊
accept order 接價盤
acceptance 承兌
acceptance house 承兌行
accomodation bill 融通票據(jù)
Account Transfer Instruction (ATI) 戶口轉移指示
accountability 責任承擔；問責
accountants' report 會計師報告
accounting equation 會計程序
accounting period 會計期間
accounting practice 會計慣例；會計實務
Accounting Society of China (ASC) 中國會計學會
accounting standard 會計準則；會計標準
accounting treatment 會計處理方式
accounts payable 應付賬款
accounts receivable 應收賬款
accretion 增值
accrual basis【accounting】 應計制；權責發(fā)生制*【會計】
accrued expenses 應計費用
accrued interest 應計利息
accrued revenue 應計收益
accumulated depreciation 累計折舊；累積折舊
accumulated interest 累計利息；累積利息
accumulated profits 累計利潤；累積利潤
acid-test ratio 酸性測試比率
acquisition 收購
acquisition of shells 買殼
acting in concert 一致行動
active business pursuits【GEM】 活躍業(yè)務紀錄【創(chuàng)業(yè)板】
active market 交投活躍
actual market 現(xiàn)貨市場
actual price 現(xiàn)貨價
actual useful life 實際可用年期
actuary 精算師
ad valorem stamp duty 從價印花稅
add-on 附加利益；優(yōu)惠
additional AMS terminal user 附加自動對盤終端機用家
additional margin 額外按金
Adjudication Division 審裁科
adjustable rate mortgage (ARM) 調息按揭
adjusted basis 調整基數(shù)
adjusted net assets 調整后資產凈值
adjusted net tangible assets 調整后有形資產凈值
adjustment 調整
administering bank 承辦銀行；經辦銀行
admissible securities value 證券的認可價值
admitted value 認可值
advance 墊款
advance booking form 排期申請表格
Advertising Guidelines for Collective Investment Schemes 《集合投資計劃的廣告宣傳指引》
Advertising Guidelines for Pooled Retirement Funds 《集資退休基金的廣告宣傳指引》
Advisory Committee【SFC】 咨詢委員會【證監(jiān)會】
Advisory Specialist Group 專家咨詢小組
affiliate; affiliated company 聯(lián)屬公司
after market / aftermarket 二級市場
after-hours dealing 收市后交易
after-tax profits 稅后盈利；稅后利潤；稅后溢利
after-tax real rate of return 稅后實際回報率
afternoon session 午市
agency account 代理戶口；代客買賣戶口
Agency Share Transfer System 【Mainland China】 代辦股份轉讓系統(tǒng) 【中國內地】
agency trade 經紀交易；代客買賣
agent 代理人
aggregate auction 集合競價
aggregate market value 總市值
aging analysis of accounts 賬齡分析
All Ordinaries Index (AOI) 所有普通股指數(shù)
all-or-none order 全部完成或放棄買賣盤
allotment 配發(fā)；股份配發(fā)
allottee 獲配發(fā)人
allowance【accounting】 備抵【會計】
allowance for bad and doubtful debts 壞賬及呆賬備抵
alpha coefficient alpha 系數(shù)
alternate 替任人
alternative investment 另類投資
Alternative Investment Market (AIM)【UK】 另項投資市場【英國】
amalgamation 合并
Amended and Restated Addendum to Memorandum of Understanding Governing Listing Matters 上市事宜諒解備忘錄補篇(重訂版)
American Chamber of Commerce (AMCHAM) 美國商會
American depository receipt (ADR) 美國預托證券
American Stock Exchange (AMEX) 美國證券交易所
American style option 美式期權
amortisation 攤銷
AMS order book 自動對盤系統(tǒng)未完成買賣盤紀錄
AMS Second Terminal 自動對盤系統(tǒng)第二終端機
annual accounts 年度賬目
annual general meeting (AGM) 股東周年大會
annual report 年報
Appeals Panel【SFC】 上訴委員會【證監(jiān)會】
appetite for risk 風險容量
Applied Research Fund 應用研究基金
appreciation 增值
appropriation 撥款
approved borrower 核準借入人
approved deposit fund 認可存款基金
approved lending agent 核準借出代理人
approved redeemable share 核準可贖回股份
arbitrage 套戥；套匯*；套利*
arithmetic average; arithmetic mean 【statistics】 算術平均數(shù)【統(tǒng)計】
arm's length transaction 公正交易
arrears 積欠款項；欠款
articles of association 組織章程；組織細則
ASEAN Free Trade Area (AFTA) 東盟自由貿易區(qū)
ASEAN Regional Forum 東盟地區(qū)論壇
Asia Pacific Economic Cooperation (APEC) 亞太經濟合作組織
Asia-Pacific Central Securities Depository Group(ACG) 亞太區(qū)中央證券存管處組織
Asia Pacific Loan Market Association 亞太貸款市場協(xié)會
Asia Pacific Regional Committee (APRC) of IOSCO 國際證監(jiān)會組織亞太區(qū)委員會
Asian Development Bank (ADB) 亞洲開發(fā)銀行
Asian dollar bond 亞洲美元債券
Asian dollar market 亞洲美元市場
Asian Securities' Analysts Council (ASAC) 亞洲證券分析員公會
Asian Securities Analysts Federation 亞洲證券分析家協(xié)會
ask price; asked price 沽盤價；賣盤價
asset 資產
asset allocation 資產調配；資產調度
asset coverage 資產覆蓋率；資產保證
asset injection 注入資產
asset stripper 「拆骨專家」
asset stripping 拆賣資產；資產拆賣
asset swap 資產調換
asset-backed securities (ABS) 抵押證券；有資產支持的債務證券
assignee 受讓人；承讓人；獲分配人士
assignment 轉讓
assignment【options】 指定分配【期權】
assignor 轉讓人
assistant supervisor【GEM】 助理主管【創(chuàng)業(yè)板】
associate 聯(lián)系人士
associate; associate company; associated company 聯(lián)營公司
Association Cambiste Internationale 國際外匯同業(yè)聯(lián)會
associated person 相聯(lián)人
Association for Investment Management and Research (AIMR) 投資管理研究聯(lián)會
Association of Chartered Certified Accountants, The 特許公認會計師公會
Association of International Accountants, The 國際會計師公會
Association of National Numbering Agencies (ANNA) 國際編碼機構協(xié)會
Association of South-East Asian Nations (ASEAN) 東南亞國家協(xié)會（東協(xié)）
Association of Stockbrokers in Hong Kong (1891) 香港經紀協(xié)會（1891年）
at-auction limit order 競價限價盤
at-auction order 競價盤
at-best order 價格盤
at-the-close order 收市盤；尾盤
at-the-money option 平價期權；等價期權
at-the-opening order 開市盤；頭盤
ATI Batch File Transfer 戶口轉移指示整批檔案傳送
attributable equity interest 應占股權
auction 競價投標
auction【= open outcry】 口頭競價【= 公開喊價】
auction market 競價市場
Audit Committee【SFC】 核數(shù)委員會【證監(jiān)會】
Audit Committee 審核委員會
audit test 稽核測試
audit trail 審核線索；復核/追查根據(jù)
audited accounts 經審核賬目
auditor 核數(shù)師；審計師*
auditors' report 核數(shù)師報告
austerity measures 緊縮措施
Australian Securities and Investments Commission (ASIC) 澳洲證券及投資監(jiān)察委員會（澳洲證監(jiān)會）
Australian Stock Exchange (ASX) 澳洲證券交易所
authorised capital 法定股本
authorised clerk 出市員；出市代表
authorised fund 認可基金
authorised representative 授權代表
authorised user 認可用戶
automatched stock 自動配對股份
automated screen trading system (AST system) 自動熒幕交易系統(tǒng)
automatic exercise【options】 自動行使【期權】
Automatic Order Matching and Execution System (AMS) 自動對盤及成交系統(tǒng)（自動對盤系統(tǒng)）
Automatic Order Matching and ExecutionSystem / Second Generation（AMS/2） 第二代自動對盤及成交系統(tǒng)
（第二代自動對盤系統(tǒng)）
Automatic Order Matching and Execution System / Third Generation (AMS/3) 第三代自動對盤及成交系統(tǒng)
（第三代自動對盤系統(tǒng)）
average daily turnover 平均每日成交額
average value order 平均價盤
AAAC Academic and Accreditation Advisory Committee 【SFC】
ABS asset-backed securities
ACCA Association of Chartered Certified Accountants, The
ACG Asia-Pacific Central Securities Depository Group
ADB Asian Development Bank
ADR American depository receipt
AFTA ASEAN Free Trade Area
AGM annual general meeting
AIM Alternative Investment Market【UK】
AIMR Association for Investment Management and Research
AMCHAM American Chamber of Commerce
AMEX American Stock Exchange
AMS Automatic Order Matching and Execution System
AMS/2 Automatic Order Matching and Execution System / Second Generation
AMS/3 Automatic Order Matching and Execution System / Third Generation
ANNA Association of National Numbering Agencies
AOI All Ordinaries Index
APEC Asia Pacific Economic Cooperation
APRC Asia Pacific Regional Committee of IOSCO
ARM adjustable rate mortgage
ASAC Asian Securities' Analysts Council
ASC Accounting Society of China
ASIC Australian Securities and Investments Commission
ASEAN Association of South-East Asian Nations
AST system automated screen trading system
ASX Australian Stock Exchange
ATI Account Transfer Instruction
A Decade of Challenge & Development【publication】 《十載挑戰(zhàn)與發(fā)展》【刊物】
A Policy Paper on Securities and Futures Market Reform 《證券及期貨市場改革政策文件》
abnormal item 非正常項目
about order 近價盤
above par 高于面值
above the line 在線項目
Academic Advisory Committee【SFC】 學術界咨詢委員會【證監(jiān)會】
Academic and Accreditation Advisory Committee (AAAC) 【SFC】 學術評審咨詢委員會【證監(jiān)會】
accelerated depreciation 加速折舊
accept order 接價盤
acceptance 承兌
acceptance house 承兌行
accomodation bill 融通票據(jù)
Account Transfer Instruction (ATI) 戶口轉移指示
accountability 責任承擔；問責
accountants' report 會計師報告
accounting equation 會計程序
accounting period 會計期間
accounting practice 會計慣例；會計實務
Accounting Society of China (ASC) 中國會計學會
accounting standard 會計準則；會計標準
accounting treatment 會計處理方式
accounts payable 應付賬款
accounts receivable 應收賬款
accretion 增值
accrual basis【accounting】 應計制；權責發(fā)生制*【會計】
accrued expenses 應計費用
accrued interest 應計利息
accrued revenue 應計收益
accumulated depreciation 累計折舊；累積折舊
accumulated interest 累計利息；累積利息
accumulated profits 累計利潤；累積利潤
acid-test ratio 酸性測試比率
acquisition 收購
acquisition of shells 買殼
acting in concert 一致行動
active business pursuits【GEM】 活躍業(yè)務紀錄【創(chuàng)業(yè)板】
active market 交投活躍
actual market 現(xiàn)貨市場
actual price 現(xiàn)貨價
actual useful life 實際可用年期
actuary 精算師
ad valorem stamp duty 從價印花稅
add-on 附加利益；優(yōu)惠
additional AMS terminal user 附加自動對盤終端機用家
additional margin 額外按金
Adjudication Division 審裁科
adjustable rate mortgage (ARM) 調息按揭
adjusted basis 調整基數(shù)
adjusted net assets 調整后資產凈值
adjusted net tangible assets 調整后有形資產凈值
adjustment 調整
administering bank 承辦銀行；經辦銀行
admissible securities value 證券的認可價值
admitted value 認可值
advance 墊款
advance booking form 排期申請表格
Advertising Guidelines for Collective Investment Schemes 《集合投資計劃的廣告宣傳指引》
Advertising Guidelines for Pooled Retirement Funds 《集資退休基金的廣告宣傳指引》
Advisory Committee【SFC】 咨詢委員會【證監(jiān)會】
Advisory Specialist Group 專家咨詢小組
affiliate; affiliated company 聯(lián)屬公司
after market / aftermarket 二級市場
after-hours dealing 收市后交易
after-tax profits 稅后盈利；稅后利潤；稅后溢利
after-tax real rate of return 稅后實際回報率
afternoon session 午市
agency account 代理戶口；代客買賣戶口
Agency Share Transfer System 【Mainland China】 代辦股份轉讓系統(tǒng) 【中國內地】
agency trade 經紀交易；代客買賣
agent 代理人
aggregate auction 集合競價
aggregate market value 總市值
aging analysis of accounts 賬齡分析
All Ordinaries Index (AOI) 所有普通股指數(shù)
all-or-none order 全部完成或放棄買賣盤
allotment 配發(fā)；股份配發(fā)
allottee 獲配發(fā)人
allowance【accounting】 備抵【會計】
allowance for bad and doubtful debts 壞賬及呆賬備抵
alpha coefficient alpha 系數(shù)
alternate 替任人
alternative investment 另類投資
Alternative Investment Market (AIM)【UK】 另項投資市場【英國】
amalgamation 合并
Amended and Restated Addendum to Memorandum of Understanding Governing Listing Matters 上市事宜諒解備忘錄補篇(重訂版)
American Chamber of Commerce (AMCHAM) 美國商會
American depository receipt (ADR) 美國預托證券
American Stock Exchange (AMEX) 美國證券交易所
American style option 美式期權
amortisation 攤銷
AMS order book 自動對盤系統(tǒng)未完成買賣盤紀錄
AMS Second Terminal 自動對盤系統(tǒng)第二終端機
annual accounts 年度賬目
annual general meeting (AGM) 股東周年大會
annual report 年報
Appeals Panel【SFC】 上訴委員會【證監(jiān)會】
appetite for risk 風險容量
Applied Research Fund 應用研究基金
appreciation 增值
appropriation 撥款
approved borrower 核準借入人
approved deposit fund 認可存款基金
approved lending agent 核準借出代理人
approved redeemable share 核準可贖回股份
arbitrage 套戥；套匯*；套利*
arithmetic average; arithmetic mean 【statistics】 算術平均數(shù)【統(tǒng)計】
arm's length transaction 公正交易
arrears 積欠款項；欠款
articles of association 組織章程；組織細則
ASEAN Free Trade Area (AFTA) 東盟自由貿易區(qū)
ASEAN Regional Forum 東盟地區(qū)論壇
Asia Pacific Economic Cooperation (APEC) 亞太經濟合作組織
Asia-Pacific Central Securities Depository Group(ACG) 亞太區(qū)中央證券存管處組織
Asia Pacific Loan Market Association 亞太貸款市場協(xié)會
Asia Pacific Regional Committee (APRC) of IOSCO 國際證監(jiān)會組織亞太區(qū)委員會
Asian Development Bank (ADB) 亞洲開發(fā)銀行
Asian dollar bond 亞洲美元債券
Asian dollar market 亞洲美元市場
Asian Securities' Analysts Council (ASAC) 亞洲證券分析員公會
Asian Securities Analysts Federation 亞洲證券分析家協(xié)會
ask price; asked price 沽盤價；賣盤價
asset 資產
asset allocation 資產調配；資產調度
asset coverage 資產覆蓋率；資產保證
asset injection 注入資產
asset stripper 「拆骨專家」
asset stripping 拆賣資產；資產拆賣
asset swap 資產調換
asset-backed securities (ABS) 抵押證券；有資產支持的債務證券
assignee 受讓人；承讓人；獲分配人士
assignment 轉讓
assignment【options】 指定分配【期權】
assignor 轉讓人
assistant supervisor【GEM】 助理主管【創(chuàng)業(yè)板】
associate 聯(lián)系人士
associate; associate company; associated company 聯(lián)營公司
Association Cambiste Internationale 國際外匯同業(yè)聯(lián)會
associated person 相聯(lián)人
Association for Investment Management and Research (AIMR) 投資管理研究聯(lián)會
Association of Chartered Certified Accountants, The 特許公認會計師公會
Association of International Accountants, The 國際會計師公會
Association of National Numbering Agencies (ANNA) 國際編碼機構協(xié)會
Association of South-East Asian Nations (ASEAN) 東南亞國家協(xié)會（東協(xié)）
Association of Stockbrokers in Hong Kong (1891) 香港經紀協(xié)會（1891年）
at-auction limit order 競價限價盤
at-auction order 競價盤
at-best order 價格盤
at-the-close order 收市盤；尾盤
at-the-money option 平價期權；等價期權
at-the-opening order 開市盤；頭盤
ATI Batch File Transfer 戶口轉移指示整批檔案傳送
attributable equity interest 應占股權
auction 競價投標
auction【= open outcry】 口頭競價【= 公開喊價】
auction market 競價市場
Audit Committee【SFC】 核數(shù)委員會【證監(jiān)會】
Audit Committee 審核委員會
audit test 稽核測試
audit trail 審核線索；復核/追查根據(jù)
audited accounts 經審核賬目
auditor 核數(shù)師；審計師*
auditors' report 核數(shù)師報告
austerity measures 緊縮措施
Australian Securities and Investments Commission (ASIC) 澳洲證券及投資監(jiān)察委員會（澳洲證監(jiān)會）
Australian Stock Exchange (ASX) 澳洲證券交易所
authorised capital 法定股本
authorised clerk 出市員；出市代表
authorised fund 認可基金
authorised representative 授權代表
authorised user 認可用戶
automatched stock 自動配對股份
automated screen trading system (AST system) 自動熒幕交易系統(tǒng)
automatic exercise【options】 自動行使【期權】
Automatic Order Matching and Execution System (AMS) 自動對盤及成交系統(tǒng)（自動對盤系統(tǒng)）
Automatic Order Matching and ExecutionSystem / Second Generation（AMS/2） 第二代自動對盤及成交系統(tǒng)
（第二代自動對盤系統(tǒng)）
Automatic Order Matching and Execution System / Third Generation (AMS/3) 第三代自動對盤及成交系統(tǒng)
（第三代自動對盤系統(tǒng)）
average daily turnover 平均每日成交額
average value order 平均價盤