各专业词汇大全

77鲜

第二代自动对盘及成交系统（第二代自动对盘系统） Automatic Order Matching and Execution System / Second Generation (AMS/2) 第二板 / 第二板市场 second board; second market 第三代自动对盘及成交系统（第三代自动对盘系统） Automatic Order Matching and Execution System / Third Generation (AMS/3) 第三者结算 Third Party Clearing (TPC) 累计/累积利息 accumulated interest 累计/累积利润 accumulated profits 累计/累积折旧 accumulated depreciation 累计/累积垫款 cumulative advance 累计投标制 book building method 细价股 small cap stock; penny stock 细盘撮合系统(美国) Small Order Entry System; Small Order Execution System (SOES)(US) 细额先到先得 Small Order First-In-First-Out 「终止及停止」令 "cease and desist" order 组合分析仪(期权) Portfolio Analyser(options) 「组合股」 　 Exchange Traded Fund 组合盘 / 综合盘 combination order; combo order; composite order 组织大纲 memorandum of association 《组织大纲及章程》 Memorandum and Articles of Association 组织架构检讨指导委员会 Steering Committee on Organisational Review 组织细则 articles of association 组织章程 constitution; articles of association 翌日净额结算系统 next day net settlement system 庄家 market maker 庄家之经销交易 jobbing transaction 庄家名录 Market Maker List 庄家活动 market making 规范声明 normative statement 访客廊 Viewing Gallery 设定增值税 deemed VAT 货币市场 money market 货币交叉盘买卖 cross currency trade 货币供应 money supply 货币政策委员会(中国人民银行) Monetary Policy Committee(PBOC) 货币基础 monetary base 货币期货 currency futures 货币发行局制度 currency board system 货币经纪 money broker 货币资产 monetary assets 货币权证 currency warrant 货银同步交收 delivery vs payment (DvP) 货银两讫 delivery vs payment (DvP) 货银对付 cash on delivery (COD) 货银对付方式交收 delivery vs payment (DvP) 责任承担 accountability 责任承诺书 responsibility letter 责任声明书 responsibility statement 责务变更 novation 责务变更合约 novated contract 软佣金 soft commission 软货币 soft currency 软着陆 soft landing 透明度 transparency 透视价 "see-through" price 逐项交收 trade-for-trade settlement 通讯线路现况显示行 communication status message line 通货紧缩 / 通缩 deflation 通胀指标货币政策 inflation indexed monetary policy 速动市场 fast market 速动资金 liquid capital 速动资产 liquid asset 造市 market manipulation 造价 price manipulation 连锁关系原则 chain principle 连续竞价 continuous auction 部份完成的买卖指示 partially filled order 部份区域网络 Local Area Network (LAN)

77鲜

闭端式基金 closed-end fund 阴阳烛图 candlestick chart 备考全面摊薄市盈率 pro forma fully diluted price/earnings ratio 备考报表 pro forma statement 备兑期权 covered option 备兑权证 covered warrant 备兑认购期权 covered call 备抵(会计) allowance(accounting) 伞子基金 umbrella fund 凯伯里委员会(英国) Cadbury Committee(UK) 凯伯里报告书(英国) Cadbury Report(UK) 创新及科技基金 Innovation and Technology Fund 创业板 Growth Enterprise Market (GEM) 创业板上市委员会 GEM Listing Committee 《创业板上市规则》（《香港联合交易所有限公司创业板证券上市规则》） GEM Listing Rules(Rules Governing the Listing of Securities on the Growth Enterprise Market of the Stock Exchange of Hong Kong Limited) 《创业板投资者指南》 GEM Investor Guide 创业板指数 Growth Enterprise Index (GEI) 创业基金 venture capital 单一董事会制 unitary board system 单一种股份的衍生认股权证 single share derivative warrant 单一价格竞价市场 single price auction system 单日货币市场 intra-day money market 《单位信托及互惠基金守则》 Code on Unit Trusts and Mutual Funds 单位信托委员会(证监会) Committee on Unit Trusts(SFC) 单位信托基金 unit trust 单价配对(期权) netting(options) 报价 quote 报价系统(期货) Price Reporting System(futures) 报价要求 quote request; request for quote (RFQ) 报价规则 quotation rules 场内交易 pit trading 场内交易产品 exchange traded product 场内规则 on-market rules 场内买卖期权 exchange traded option 场内买卖盘 on-floor order 场外交易 off-floor trading; off-board trading 场外交易议价板 (美国) OTC Bulletin Board (US) 场外衍生工具 over-the-counter derivative 场外规则 off-market rules 场外期权 over-the-counter option 场外购回股份 off-market share repurchase 场外证券市场 over-the-counter market 孳息 yield 富时指数有限公司（原金融时报指数） FTSE 帧中继交易网 frame relay trading network 复牌 resumption of trading 《提升香港的金融基础设施报告》 Report on the Enhancement of the Financial Infrastructure in Hong Kong 提升数码资料输送专线 enhanced digital datafeed 提早补购 early buy-in 提呈发售 offer for sale 提高运作的能力 scalable 扬基债券 Yankee bond 换股比率 conversion ratio 换算 translation 散户投资者 / 散户 retail investor 散户经纪 retail broker 普通股 ordinary share 普通债券 straight bond 替任人 alternate 最大差价限额 maximum spread 最少开价数量 minimum quote quantity 最低上落价位 minimum price fluctuation; tick (size) 最低交易数额 minimum transaction size 最低供款额 minimum contribution 最低价格变动 minimum price fluctuation; tick (size) 最低豁免规定 de minimus waiver provision 最初发起人 ultimate originator 最佳成交价 best execution price

77鲜

最佳价格 best price 最佳价格盘 at-best order 《最佳应用守则》 Code of Best Practice 最后一轮交收处理程序 Final Settlement Run 最后成交价 last recorded price; last traded price 最后行使日 last exercise day 最后结算表 Final Clearing Statement 最后结算价 Final Settlement Price 最后贷款人 lender of last resort 最后复核聆讯 final review hearing 最终用户/使用者 end user 最终受益人 ultimate beneficiary 最终实益持有人 ultimate beneficial holder 最短回复开价时间 minimum response time 期末存货 closing stock 期初存货 opening stock 期货赔偿基金 Futures Compensation Fund 期货赔偿基金委员会(证监会) Futures Compensation Fund Committee(SFC) 期权 option 期权交付指令 options delivery instruction 期权交易主任 Options Trading Officer 期权交易主任及代表考试 Options Trading Officer and Representative Examinations 期权交易代表 Options Trading Representative 期权交易所参与者 Options Exchange Participant 《期权交易规则》 Options Trading Rules 期权交易确认书 options trade confirmation 期权合约 option contract 期权合约净持仓 net open options contract; net options position 期权系列 option series 期权定价 option valuation 期权定价模式 option pricing model 期权金 premium 期权金成交额 premium turnover 期权长仓合约 long options contract 期权客户协议书 Options Client's Agreement 期权持有人 option holder 期权持仓 option position 期权短仓 short option 期权短仓合约 short options contract 期权结算主任 Options Clearing Officer 期权结算主任考试 Options Clearing Officer Examination 《期权结算规则》 Options Clearing Rules 期权费用 options tariff 期权买方 option buyer 期权买卖交易所参与者 Options Trading Participant 期权经纪交易所参与者 Options Broker Exchange Participant 期权资讯服务 Options Information Service 期权数码资料传送专线 options digital datafeed 期权卖方 option seller; option writer 期权类别 option class 款项交收费 money settlement fee 款项净额结算每日平均效率 daily average funds netting efficiency 款项过户系统 money transfer system 款项预缴服务 cash prepayment service 残值 salvage value 减佣经纪 discount broker 港元同业拆息 Hong Kong Interbank Offered Rate (HIBOR) 《港元利率期货市场通讯》 HIBOR Futures Market Update 港元利率期货迭期 HIBOR Futures Strip 港汇指数 / 港元实际汇兑指数 Effective Exchange Rate Index for the Hong Kong Dollar (EERI) 无人申领之经纪佣金 unclaimed brokerage 无力偿债 insolvency 无形资产 intangible asset 无抵押贷款 unsecured loan 无抵押权证 non-collateralised warrant 无风险利率 risk-free interest rate 无风险对冲 delta hedge 无时限盘 good-till-cancelled order (GTC) 无纸化交易 paperless trading; scripless trading 无条件及不可撤回之担保 unconditional and irrevocable guarantee 无条件现金收购建议/要约 unconditional cash offer 无责任声明 disclaimer 无备兑期权 uncovered option 无备兑认购期权 uncovered call 「无超额亏蚀」规则 No-Over-Loss Rules 无价期权形式 tails(options)

77鲜

无凭证式股东 uncertificated shareholder 无偿债能力 insolvency 《为便利股份或债权证要约而就《公司 条例》提出的修订建议谘询文件》 Consultation Paper on Proposed Amendments to the Companies Ordinance to Facilitate Offers of Shares and Debentures 牌照 licence 登记持有人 registered owner 登记过户费 scrip fee 发行人 issuer 《发行人及专业顾问意见调查》 Issuers and Professional Advisers Survey 发行人可选择支付现金 / 发行人现金选择权 issuer's cash option 发行人登记册 Issuer Register 发行人电子存档系统 issuer electronic filing system 发行红股 scrip issue 发行章程 prospectus 发行量加权股价指数(台湾交易所) Weighted Index(Taiwan Stock Exchange) 发行新股 new issue 发行资料摘要(权证) indicative terms sheet(warrants) 发行价 issue price 发行机构 issuer 《发展路向》(刊物) The Way Forward(publication) 发起人 promoter 发牌资料册 licensing information booklet 发钞局制度 currency board system 发盘价 offer price 短期同业拆放市场 call market 短期资金 short-term money 短期资金借贷市场 money market 短期举债/借贷 short term borrowings 短期证券 short-dated securities 硬货币 hard currency 税后盈利/利润/溢利 after-tax profits 税后实际回报率 after-tax real rate of return 《税务条例》 Inland Revenue Ordinance 税务优惠 tax relief 税项减免 tax break; tax concession 稀释* dilution 程式买卖/交易 programme trading 程序覆检委员会 Process Review Panel 等价期权 at-the-money option 结清 close out 结构改进 institutional advancement 结算 clearing 结算所 clearing house 结算所电子附属登记系统(澳洲) Clearing House Electronic Subregister System (CHESS)(Australia) 结算协议书 clearing agreement 结算参与者(期权买卖) Clearing Participant(options trading) 「结算通」电话系统 CCASS Phone System 《结算运作程序 ─ 期权买卖交易所参与者专用》 Operational Clearing Procedures for Options Trading Exchange Participants 结算价 clearing price 结算机构参与者 Clearing Agency Participant 结算谘询小组 Clearing Consultative Panel 《结算纵横》(刊物) Clear Talk(publication) 结余 balance 结转(会计) carried forward(accounting) 统一保证金客户协议书 Uniform Margin Client's Agreement 统一现金客户协议书 Uniform Cash Client's Agreement 统一结算所 universal clearing house 统制账户 control account 虚假市场 false market 虚假声明 misstatement 虚售交易；虚卖 wash sale

77鲜

虚报 misrepresentation 虚拟市场 virtual market 「街名」股票 "street name" share certificate 补充/增补上市文件 supplemental/supplementary listing document 补仓按金(期货) maintenance margin(futures) 补仓通知 margin call 补发证书服务 certificate replacement service 补购 buy in 注册中介团体 registered intermediary 注册商号 registered firm 注册庄家 　 Registered Trader 注册融资人 registered financier 注册证券商 registered dealer 注销股份 cancelled share 注释备忘录 explanatory memorandum 贬值 depreciation 买家 bidder 「买者自负」原则 "let the buyer beware" principle; "Caveat Emptor" (let the buyer beware) 买壳 acquisition of shells 买价 / 买盘价 bid price 买盘 buy order 买卖因公众持股量不足而停牌证券的申报表 Form for Reporting Dealings in Securities Suspended due to Insufficient Public Float 买卖指示 order 买卖差价 bid-asked spread 买卖单位 board lot 买卖单据 contract note 买卖惯例 dealing practice 买卖盘 order 买卖盘纪录 order book 买卖盘纸 deal ticket 买卖盘处理率 order throughput 买卖盘传递 order routing 买卖盘传递系统 Order Routing System (ORS); router system 买卖盘输入 order entry 贷出费 lending fee 贷股人 stock lender 贷股人参与者(中央结算系统参与者) 　 Stock Lender Participant(CCASS) 贷款抵押证券 collateralised loan obligation (CLO) 贷款股 / 贷款债券 loan stock 贷款银团 loan syndicate 贷款融通 　 loan facility 贴现 discount 贴现率 discount rate 贴现窗 discount window 超国家机构 supranational entity 超连结 hyperlink 超买 overbought 超卖 oversold 超额配发/配股权 over-allotment option 超额配发机制 over-allotment option scheme 超额认购 oversubscribed; overbooked 跌停板措施 circuit breaker 《周年报告的参考披露资料》(刊物) Reference for Disclosures in Annual Reports(publication) 进项增值税 input VAT 开市分配时段(HKATS) 　 open allocation session(HKATS) 开市前分配时段(HKATS) 　 pre-open allocation session(HKATS) 开市前时段 ；开市前议价时段 pre-opening session 开市报价规则 opening quotations rules 开市价 opening price 开市盘 open order; at-the-opening order 开市议价机制(期货) Pre-market Opening Mechanism(futures) 开放式基金 open-end fund 开放式网间连接器 open gateway 开放式网间联系买卖 internet order connection 开仓交易 opening transaction 开仓合约 opening contract 开价盘 quote 开价盘要求 quote request 开盘状况报告 quote maintenance report 开盘价 opening price 集中持仓量 concentrated position 集中风险 concentration risk 集中风险调整 concentration risk adjustment 《集合投资计划的广告宣传指引》 Advertising Guidelines for Collective Investment Schemes

77鲜

集合竞价 aggregate auction 集资 capital formation 集资市场 primary market 《集资退休基金守则》 Code on Pooled Retirement Funds 《集资退休基金的广告宣传指引》 Advertising Guidelines for Pooled Retirement Funds 集资净额 net proceeds 集团内部交易 intra-group transactions 集团会计 corporate accounting 集体投资计划 　 collective investment schemes (CIS) 集体投资基金 collective investment fund 项目融资 project finance 顺差 favourable variance; favourable difference 须予公布的交易 notifiable transaction 须予披露的交易 discloseable transaction 传统基金会(美国) The Heritage Foundation(US) 传统债券 plain vanilla bond 债券 bond; debenture; debt securities; loan stock 债券市场工作小组 　 Working Group on Debt Market 债券抵押证券 Collateralised Bond Obligation (CBO) 债务 indebtedness 债务人 debtor 债务工具中央结算系统(金管局) Central Moneymarkets Unit (CMU)(HKMA) 债务市场 debt market 债务报表 indebtedness statement 债务偿还 debt repayment 债务证券 debt securities; loan stock 债务链 debt chain 债转股 debt-for-equity swap 债权人 creditor 债权股额 loan stock 债权证 debenture 汇兑限额 exchange quota 汇兑损失 exchange loss 汇票 bill of exchange 汇款同步交收(银行) payment vs payment (PvP)(banking) 微值入价 cabinet bid 微值交易(期权) cabinet trade; cabinet bid 损益平衡点 breakeven point 损益账 profit and loss account 新一代中央结算系统 CCASS/3 新加坡交易所 Singapore Exchange (SGX) 新加坡证券交易所交易及自动报价系统 Stock Exchange of Singapore Dealing and Automated Quotation System (SESDAQ) 新市场发展工作小组 Working Group on New Market Development 新企业上市国际委员会 International Committee on the Listing of New Enterprises 新股发行 new issue 新恒生50中型股指数 New Hang Seng MidCap 50 Index (New HSMCI) 新华富时中国25指数 FTSE/Xinhua China 25 Index 《新监管制度》(证监会) The New Regulatory Framework(SFC) 新闻栏(大利市机股份页) Free Text Area(Teletext) 新兴市场 emerging market 会计师报告 accountants' report 会计处理方式 accounting treatment 会计期间 accounting period 会计程式 accounting equation 会计准则/标准 accounting standard 《会计实务准则》 Statement of Standard Accounting Practice (SSAP) 会计惯例/实务 accounting practice

77鲜

极端波动乘数 extreme move multiplier 极端波动覆盖分数 extreme move covered fraction 极价内期权 deep-in-the-money option 极价外期权 deep-out-of-the-money option; tails 业务纪录 track record 业务划分 delineation of activities 业绩公布 results announcement 概念股 concept stock 源指令码 source code 准备(会计) provision(accounting) 溢利 profit 溢利预测 profit forecast 溢价 premium 瑞士商品、期货及期权协会 Swiss Commodities, Futures and Options Association 碎股 odd lot 节流率 throttle rate 经纪代表考试 Broker's Representatives Examination 经纪代表课程 Broker's Representatives Course 经纪交易 agency trade 经纪自设系统 Broker Supplied System (BSS) 经纪行 brokerage house 经纪佣金 brokerage 经纪忠诚保险计划 Brokers' Fidelity Insurance Scheme (BFI) 经纪忠诚保险计划委员会 Brokers' Fidelity Insurance Committee 经纪后勤办公室支援服务 Brokers' Electronic Support Services (BESS) 经纪活动工作小组 Broker Activities Working Team 经纪参与者(中央结算系统参与者) Broker Participant(CCASS Participants) 经纪会计系统 Brokers' Accounting System 经纪电子邮递及集体传呼服务 E-mail and Group Paging Services 经修订的股份卖空计划 revised short selling scheme 经常账 current account 经审核账目 audited accounts 经办人 manager 经办银行 administering bank 经济自由指数 Index of Economic Freedom 经济发展及劳工局 Economic Development and Labour Bureau 经济发展及劳工局局长 Secretary for Economic Development and Labour 经营租赁 operating lease 经扩大股本 enlarged share capital 群集式伺服器 cluster server 《与证券服务有关的收费及费用的良好披露指引草拟本谘询文件》 　 Consultation Paper on the Draft Guidelines on Good Disclosure of Securities Services Related Fees and Charges 落盘 placing order 董事/行政总裁具报书 Director's / Chief Executive's Notifications 《董事的声明及承诺》 Declaration and Undertaking with regard to Directors 董事袍金 directors' fee 董事会 board of directors 董事会报告 directors' report 董事酬金 directors' remuneration 试算表 trial balance 诚信责任 fiduciary duties 资不抵债 insolvency 资方信托人 employer trustee 资本化 capitalisation 资本化发行 capitalisation issue 资本支出 capital expenditure 资本充裕/充足比率 capital adequacy ratio 资本充裕程度 capital adequacy 资本市场 capital market 资本负债比率 gearing ratio

77鲜

资本重整 recapitalisation 资本值 capital value 资本项目* capital account 资本增值 capital appreciation; capital gain 资本增值权证 capital plus warrant 资本增益 capital gain 资本增益/增值税 capital gains tax (CGT) 资本调整 capital adjustment 资本账 capital account 资本储备 capital reserve 资本亏损 capital loss 资本筹集 capital formation 资金平衡 fund balancing 资金股本化 capitalisation issue 资金表 fund statement 资金流向 fund flow 资金会计法 fund accounting approach 资金运用 fund utilisation 资料印证工作函 Comfort Letter 资料披露 disclosure 资料备忘录 information memorandum 资格股 qualification share 资讯供应商 information vendor 资讯服务 information service 资讯发布/发放 information dissemination; news dissemination 资讯档案 news file 资产 asset 资产拆卖 asset stripping 资产保证 asset coverage 资产负债表 balance sheet 资产负债表以外之承担/项目 off-balance sheet exposure 资产负债表外金融工具 off-balance sheet (financial) instrument 资产负债表编制程式 balance sheet equation 资产净值 net asset value 资产调配/调度 asset allocation 资产调换 asset swap 资产覆盖率 asset coverage 跨司法区招股活动 multi-jurisdictional equity offering 跨市场协调委员会 Inter-Market Coordination Committee 跨市场抵押品 cross collateral 跨市场按金制度 cross margining 跨国多重上市 mutual cross-listing 跨期买卖(期权) calendar spread; time spread; horizontal spread (options) 跨期买卖 spread trading 跨境上市 cross-border listing 跨价衍生权证 call spread derivative warrant 跨价买卖(期权) price spread; vertical spread; spread trading(options) 《跟踪指数交易所买卖基金监管指引》(证监会) 　 Guidelines for Regulating Index Tracking Exchange Traded Funds(SFC) 路透社证券投资传视服务 Reuters Monitor Equities Investment Service 运作风险 operational risk 逾时交易 late trading 过户 transfer 过户(期权) give-up(options) 过户文件 instrument of transfer 过户代理 transfer agent 过户纸（转让）印花税 transfer deed stamp duty 过户处 / 过户登记处 registrar; share registrar 过户费 transfer fee 过渡性贷款 bridging loan 过量交易 overtrading 道德及指引委员会 Ethics and Guidance Committee 道琼斯工业平均指数 Dow Jones Industrial Average 道琼斯工业平均指数期货及期权 Dow Jones Industrial Average Futures and Options 乡镇企业 township and village enterprises 隔夜流动资金(银行) overnight liquidity(banking) 零交易日 zero-trading day

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零和游戏 zero-sum game 零股* odd lot 零息债券 zero coupon bond 零售资讯服务 retail information service 《电子公开发售指引》(证监会) 　 Guidelines for Electronic Public Offerings(SFC) 电子化财政资源规则报表系统 e-FRRR system 电子交易 electronic trading 电子收付款指示 Electronic Payment Instruction (EPI) 电子呈交系统 e-Submission system 电子款项交收服务 Electronic Money Settlement Services 电子款项交收费 electronic money settlement fee 电子通讯网络 electronic communications network (ECN) 电子邮件；电子邮递；电邮 e-mail 电子传递证券资讯服务 Electronic Mailing Stock Information Service (EMSIS) 电子认购首次公开招股服务 Electronic Initial Public Offering service (EIPO) 电子认购新股指示 Electronic Application Instruction for New Issue Shares 「电子数据收集、分析及检索」系统(美国) Electronic Data Gathering, Analysis and Retrieval (EDGAR)(US) 预计平均结算价 estimated average settlement price (EAS price) 预计资本值 estimated capital value 预托证券 depository receipt 预设期货跨期合约 Predefined Futures Calendar Spreads 预警系统 early warning system 伪冒电子邮件 phishing 《境内企业申请到香港创业板上市审批与监管指引》(中国内地) Guidelines on the Vetting and Regulation of Applications for Listing on the GEM in Hong Kong by Mainland Enterprises(Mainland China) 境外上市外资股(中国内地) overseas listed foreign share(Mainland China) 境外发行股票和上市管理通知 (国务院) Notice on Regulation of Share Issues and Listing in Overseas Markets (State Council) 垫款 advance; monies advanced 实地盘存 physical inventory 实物分派 distribution in specie 实物交收 physical delivery 实物利益 benefits-in-kind 实物股票 physical scrip 实时计算 real time calculation 实时资讯 real time information 实益持有人 beneficial holder 实益拥有人 beneficial owner 实益权益 beneficial interests 实际可用年期 actual useful life 实盘 firm order 实质汇率 real exchange rate 实缴股本 paid-up capital; paid-in capital 对手方 counterparty 对手风险 counterparty risk 对手经纪 contra broker 对外经济贸易合作部（外经贸部）(中国内地) Ministry of Foreign Trade and Economic Cooperation(Mainland China) 对冲 hedging 对冲比率 hedging ratio 对冲值(期权) delta(options) 《对冲基金汇报规定指引》(证监会) Guidelines on Hedge Funds Reporting Requirements(SFC)

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对冲基金 hedge fund 对角买卖 diagonal spread 对敲 bucketing 对盘 order matching 对盘前时段 pre-order matching period 对盘时段 order matching period 对账 reconciliation 截止过户日期 book close date (B/C date) 摘牌* delisting 杠杆比率 gearing ratio 杠杆市场 leveraged market 杠杆式外汇交易 / 买卖 leveraged foreign exchange trading 《杠杆式外汇买卖（财政资源）规则》 Leveraged Foreign Exchange Trading (Financial Resources) Rules 《杠杆式外汇买卖（造访）规则》 Leveraged Foreign Exchange Trading (Calls) Rules 杠杆式外汇买卖介绍代理人 leveraged foreign exchange introducing agent 杠杆式外汇买卖商 leveraged foreign exchange trader 《杠杆式外汇买卖条例》 Leveraged Foreign Exchange Trading Ordinance 杠杆收购 leveraged buy-out (LBO) 杠杆效应 leverage 滞胀 disinflation; stagflation 熊市 bear market 荧幕 screen 疯狂抛售 bear raid 尽职审查 due diligence 监事(中国内地) supervisor(Mainland China) 监事会(中国内地) supervisory committee(Mainland China) 监察主任 compliance officer 监管 regulation 《监管合作备忘录》 Memorandum of Regulatory Cooperation (MORC) 监管制度 regulatory regime 监管套戥 regulatory arbitrage 监管机构 regulatory body 算术平均数(统计) arithmetic average; arithmetic mean(statistics) 管制法例 governing law 《 管理、监督及内部监控指引》(证监会) Management, Supervision and Internal Control Guideline(SFC) 管理费用 management fee 管理层收购 management buy-out (MBO) 管理层股东 management shareholder 精算师 actuary 综合户口 omnibus account / omnibus client account 综合表 composite table 综合风险 composite risk 综合财务报表 consolidated financial statement 综合买卖 composite trades 综合盘 / 组合盘 combination order; combo order; composite order 维持前成交价但低于上一个差异价 zero-minus tick 维持前成交价但高于上一个差异价 zero-plus tick 维持按金(期货) maintenance margin(futures) 网上交易 online trading 网上交易工作小组 On-line Trading Working Group 网上投资者资源中心(证监会) Electronic Investor Resources Centre (eIRC)(SFC) 网上认购新股服务 Internet Initial Public Offering (iIPO) service 网间连接器(电脑) gateway(computer) 紧急贷款者 lender of last resort 紧缩措施 austerity measures 蒙受风险的价值 value-at-risk 认可用户 authorised user 认可行业资格 Recognised Industry Qualifications (RIQ) 认可存款基金 approved deposit fund 认可负债 ranking liabilities 认可值 admitted value 认可基金 authorised fund 认可资产净值 net admissible assets 《认可机构披露财务资料的最佳执行指引》(金管局) Best Practice Guide on Financial Disclosure by Authorised Institutions(HKMA)

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认沽期权 put option 认沽期权沽出者 put writer 认沽期权空仓 short put 认沽短仓 short put 认沽认购等价关系 relationship of put-call parity 认沽权证 put warrant 认股期权 share option 认股权证 warrant 认购 subscription 认购不足 undersubscribed; underbooked 认购期权 call option 认购期权沽出者 call writer 认购期权空仓 short call 认购短仓 short call 认购权证 call warrant 说明函件 explanatory statement 说明指引 interpretive guidelines 轻微违纪事件 / 行为 summary offence 遥距交易设施 remote trading access 递延股 deferred share 递延税项 deferred tax 远东交易所 The Far East Exchange 远期月份 distant month; back month 远期货币合约 currency forward 远期权利 forward entitlement 酸性测试比率 acid-test ratio 银行同业拆借市场 interbank market 银行承兑汇票 banker's acceptance 银行结汇体系 exchange surrender system 《银行业条例》 Banking Ordinance 银行对账表 bank reconciliation statement 银行确认书 bank confirmation 银行融通额/融资额 banking facility 《银行营运守则》(金管局) Code of Banking Practice(HKMA) 银行证明文件 bank confirmation 银团贷款 syndicated loan; syndicated lending 银团融资 syndicated credit 驳脚经纪 runner 价内期权 in-the-money option 价外期权 out-of-the-money option 价位 spread 价位表 Spread Table 价位值 tick value 价值状况 moneyness 价值稳定的货币 hard currency 价格发现 price discovery 增值 accretion; appreciation 增值服务 value-added service 增值税 value added tax (VAT) 增售条款(包销) greenshoe(underwriting) 增强自动对盘系统的市场接触力 enhanced access to AMS 增强限价盘 enhanced limit order 增补/补充上市文件 supplementary/supplemental listing document 审计师* auditor 审核委员会 Audit Committee 审核线索 audit trail 审裁科 Adjudication Division 审慎原则 principle of prudence 审阅 vetting 《宽免缴付若干牌照费用的指引》(证监会) Guidelines on Waivers of Certain Licensing Fees(SFC)

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宽限期 grace period 广域网络 Wide Area Network 影子董事 shadow director 影响市场资料 market-sensitive information 影响股价资料 price-sensitive information 德国期货及期权交易所 Deutsche Terminborse (DTB) 德意志联邦银行 Deutsche Bundesbank 征收印花税运作程序 Operation Procedures for Stamp Duty Collection 征求建议书 request for proposal 征求意见稿 exposure draft 撇销 write off 拨备 provision 拨款 appropriation 数码资料传送专线 Digital Data Feed (DDF) 数码资讯服务 digital information service 数据传送专线 data feed 暂收款 temporary receipts 暂定配额通知书 provisional letter of allotment 暂记账 suspense account 暂停时段 blocking period 暂停办理过户登记手续 closure of books; closure of register 暂缓执行配对交收指示 hold matched SI 暂缓还款协议 standstill agreement 暂搁注册(美国) shelf registration facility(US) 标准合约 standard contract 标准差 standard deviation 标准授权书 Model Authorisation Letter 标准组合风险分析 Standard Portfolio Analysis of Risk (SPAN) 标准普尔500综合指数预托证券 Standard & Poor's Depository Receipt (SPDR) 标准普尔/香港交易所大型股指数 S&P/HKEx LargeCap 标准普尔/香港交易所小型股50指数 S&P/HKEx SmallCap 50 标准普尔/香港交易所中型股25指数 S&P/HKEx MidCap 25 标准普尔/香港交易所综合指数 S&P/HKEx Composite 标准普尔/香港交易所创业板指数 S&P/HKEx GEM 标准普尔评级 Standard & Poor's Rating 标准登记服务 standard registration service 标准会计准则 standard accounting practice 模拟交易 mock trading 模拟系统 simulation system 欧式期权 European style option 欧洲日圆东京银行同业拆息期货 Euroyen Tibor Futures 欧洲可换股担保债券 Euro-convertible guaranteed bond 欧洲货币债券 Eurobond 欧洲复兴及开发银行（即 世界银行） European Bank of Reconstruction and Development (EBRD) (ie World Bank) 欧洲结算系统 Euroclear 欧洲结算银行 Euroclear Bank 欧洲债券 Eurobond 欧洲经济及货币联盟 European Economic and Monetary Union (EMU) 欧洲证券交易商协会自动报价系统 European Association of Securities Dealers Automated Quotations (EASDAQ) 欧洲议会 European Parliament 欧罗 / 欧元 euro / Euro 盘 order; position 盘存 inventory 盘房 dealing room 盘纸 order form 稽核测试 audit test 线上交易 online trading 线上项目 above the line 线下项目 below the line 线路费 circuit fee 缓行注册(美国) shelf registration facility(US) 蝶式买卖 butterfly spread

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复式按金 spread margin 复式期权 spread option 复式盘 spread order 调息日 coupon-reset date 调息按揭 adjustable rate mortgage (ARM) 调整 adjustment 调整表 / 调整声明 statement of adjustments 调整后有形资产净值 adjusted net tangible assets 调整后资产净值 adjusted net assets 调整持仓 position adjustment 调整基数 adjusted basis 谅解备忘录 memorandum of understanding (MOU) 赔偿委员会 Compensation Committee 赔偿基金储备账 Compensation Fund Reserve Account 卖空 short selling 卖空空仓 open short position 卖空股份总额 short interest 卖空价规则 tick rule 卖空卖方 short seller 卖家(期权) writer(options) 卖价 offer price 卖盘 sell order 卖盘价 ask price; asked price 账面值 book value 账面记录 book entry 账面净值 net book value 账面过账 book entry 账龄分析 aging analysis of accounts 《适用于在互联网上宣传或销售集体投资计划的人士的指引》 Guidance Note for Persons Advertising or Offering Collective Investment Schemes on the Internet (CIS Internet Guidance Note) 《适当人选的准则》(证监会) The Fit and Proper Criteria(SFC) 迁册 change of domicile 销售收入 sales revenue 销项增值税 output VAT 饵盘 bait order 余额 balance 学术界谘询委员会(证监会) Academic Advisory Committee(SFC) 学术评审谘询委员会(证监会) Academic and Accreditation Advisory Committee (AAAC)(SFC) 凭证式股东 certificated shareholder 凭证式国库券(中国内地) Certificate Treasury(Mainland China) 《操守准则》 Code of Conduct 操纵价格 price manipulation 担保人 guarantor 担保交易 guarantee transaction 担保物* collateral; security 担保计划 Guarantee Scheme 担保权益 security interest 整合 consolidation; integration 整批输入交收指示 SI Batch File Service 整体持仓 overall position 机构交易员组合系统(澳洲) Portfolio System for Institutional Traders (POSIT)(Australia) 机构投资者 institutional investor 机构客户 institutional client 机构计划书(证监会) Corporate Plan(SFC) 机构风险 institutional risk 历史成本 historical cost 历史波幅 historical volatility 澳洲证券交易所 Australian Stock Exchange (ASX) 澳洲证券及投资监察委员会（澳洲证监会） Australian Securities and Investments Commission (ASIC) 独立上市 separate listing 独立非执行董事 independent non-executive director 独立信托户口 segregated trust account 独立财务顾问 independent financial adviser

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独立调查局 　 Independent Investigation Board 独立顾问 independent adviser 独资经营者 sole proprietor 穆迪投资评级 Moody's Investment Grade 积欠款项 arrears 融通票据 accommodation bill 融资人 financier 融资租赁承担 finance lease commitment 谘询委员会(证监会) Advisory Committee(SFC) 输入买卖盘时段 order input period 「输入与核对分工」功能(中央结算系统) maker-checker facility(CCASS) 办公室前线系统 front-office system 办公室后勤/后勤运作系统 back-office system 迟报交易 late reported sales 选时交易 market timing 选择性销售方式 selective marketing basis 醒目卡 smart card 错误包容 fault tolerance 错误交易合约 mistraded contract 错误陈述 misstatement 随意提增法 arbitrary scale up method 随机分配 random assignment 静态资讯 static information 头寸 position 头寸交易商(商品市场) position trader(commodity market) 头盘 at-the-opening order 龙债券 dragon bond 偿债能力风险 insolvency risk 偿债基金 sinking fund 优先股 preference share; preferred share 优先普通股 preferred ordinary share 优先认购权 pre-emptive right 优质证券 seasoned securities 应付即日差额缴款 intra-day marks payment obligations 应付账款 accounts payable 应用指引 Practice Note 应用研究基金 Applied Research Fund 应用程式界面 Application Programming Interface (API) 应收账款 accounts receivable 应占股权 attributable equity interest 应计收益 accrued revenue 应计利息 accrued interest 应计制(会计) accrual basis(accounting) 应计费用 accrued expenses 应退增值税 recoverable VAT 拟定开市价格 Calculated Opening Price (COP) 档案传送协定 file transfer protocol 档案转换 file transfer 检讨持牌法团财务规管制度工作小组 Working Group on Review of the Financial Regulatory Framework for Licensed Corporations 检讨证券及期货市场规管架构运作专家小组 　 Expert Group to Review the Operation of the Securities and Futures Market Regulatory Structure 《检讨证券及期货市场规管架构运作专家小组报告书》 　 Report by the Expert Group to Review the Operation of the Securities and Futures Market Regulatory Structure 营业日 business day 营业代表 sales representative 营运指令 working order 营运风险 operational risk 营运/营业租赁 operating lease 营运买卖盘 working order 营运资金 working capital 烛柱图 candlestick chart 获分配人士 assignee 获配售人 placee 获配发人 allottee 获提名董事 proposed director 环球股本证券市场 Global Equity Market 环球债券 global bond 环球预托证券 global depository receipt (GDR) 环球银行财务电信协会 Society for Worldwide Interbank Financial Telecommunications (SWIFT) 瞬像 / 瞬态(电脑) snapshot(computer)

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总市值 total market capitalisation; aggregate market value 总按金价值 total margin value 总持仓限额 gross limit 总账 general ledger 总额按金计算 gross margining 联交所交易权 Stock Exchange Trading Right 联交所交易权持有人 Holder of Stock Exchange Trading Right 联交所期权结算所抵押品 SEOCH collateral 联交所期权结算所参与者 SEOCH Participant 联交所资讯服务热线 SEHK Enquiry Hotline 联名个人投资者户口 Joint Individual Investor Account 联合交易所赔偿基金 Unified Exchange Compensation Fund 联合受托人 co-trustee 联邦基金 Federal funds 联邦基金利率 Federal funds rate 联邦结算系统 Fed wire; Fedwire; FedWire 联邦储备系统 Federal Reserve System 联席保荐人 co-sponsor 联席经办人 co-manager 联网 networking 联线投资服务 on-line investment service 联机界面联系 on-line interface 联营公司 associated company; associate company; associate 联系人士 associate 联系设施(电脑) gateway(computer) 联系汇率 pegged exchange rate 联系汇率制 pegged rate system 联系证明书 / 信心保证书 　 comfort letter 联属公司 affiliated company; affiliate 聪明咭 smart card 临时清盘人 provisional liquidator 临时结算表 Provisional Clearing Statement (PCS) 薪酬利益 remuneration package 豁免 / 豁免规定 waiver 豁免上市地位 exempt listing status 豁免交易商 exempt trader 豁免自营买卖商 Exempt Principal Trader 豁免基金经理 Exempt Fund Manager 购回 / 购回股份 repurchase; share repurchase 购股权 share option 购买力平价 purchasing power parity (PPP) 避税 tax avoidance 《迈进新纪元》(刊物) Positioning for a New Era(publication) 还本付息* redemption 还盘 counter order 锅炉室 　 boiler room 隐藏交易额买卖盘 hidden-size order 点子 basis point 储备 reserve 储备基金 reserve fund

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戴维森报告书（即 证券业检讨委员会报告书） Ian Hay Davison Report (ie Report of the Securities Review Committee) 渎职行为 misconduct 浏览及挑选 browse and pick 简便指南(自动对盘系统) Quick Reference Guide(AMS) 职工股(中国内地) employee share(Mainland China) 职能划分制度 / 职能分管制度 Chinese Wall 《职业退休计划条例》 Occupational Retirement Schemes Ordinance 职权范围 terms of reference 蓝筹股 blue chip 转手纸 transfer deed; transfer form 转仓 roll-over 转配股(中国内地) individually held state and legal-person share; transfer right share(Mainland China) 转拨 transfer 转让 assignment; transfer 转让人 assignor; transferor 锁仓 locked position 双重上市 / 双边上市 dual listing 双重存档制度；双重呈报规定 　 dual filing 双边净额结算 bilateral netting 双边价 two-way quote 离岸金融中心 offshore financial centre 离岸盈利重组 offshore profit regrouping 离岸基金 offshore fund 离岸调期 offshore swap 离差(统计) dispersion(statistics) 离场交易 off-floor trading; off-board trading 离场买卖盘 off-floor order 额外按金 additional margin 坏账 bad debt 坏账及呆账拨备/备抵 provision for bad and doubtful debts; allowance for bad and doubtful debts 缴入股本 paid-up capital; paid-in capital 缴足股本 fully paid-up capital 《2000年证券（保证金融资）（修订）条例》 Securities (Margin Financing) (Amendment) Ordinance 2000 《证券（内幕交易）条例》 Securities (Insider Dealing) Ordinance 《证券（交易商、投资顾问、合伙及代表）规则》 Securities (Dealers, Investment Advisers, Partnerships and Representatives) Rules 《证券（披露权益）具报纪录》 Securities (Disclosure of Interests) Notification History Reports 《证券（披露权益）具报摘要》(刊物) Securities (Disclosure of Interests) Notification Summaries(publication) 《证券（披露权益）条例》 Securities (Disclosure of Interests) Ordinance 《证券（结算所）条例》 Securities (Clearing Houses) Ordinance 《证券（证券借出）规则》 Securities (Stock Lending) Rules 《证券上市规则》（《香港联合交易所有限公司证券上市规则》） Exchange Listing Rules (Rules Governing the Listing of Securities on the Stock Exchange of Hong Kong Limited) 证券化 securitisation 证券及投资管理局(英国) Securities and Investment Board (SIB)(UK) 证券及衍生工具团体网络 Securities and Derivatives Communication Network (SDNet) 《证券及期货（在证券市场上市 ）规则》 Securities and Futures (Stock Market Listing) Rules 《证券及期货（披露权益－免除 ）规例》 Securities and Futures (Disclosure of Interests - Exclusions) Regulation 《证券及期货（披露权益－证券借贷）规则》 Securities and Futures (Disclosure of Interests - Securities Borrowing and Lending) Rules 《证券及期货（专业投资者）规则》 Securities and Futures (Professional Investor) Rules 《证券及期货（结算所）条例》 Securities and Futures (Clearing Houses) Ordinance 《证券及期货（认可对手方 ）规则》 Securities and Futures (Recognized Counterparty) Rules 《证券及期货（卖空豁免及证券借出）规则》 Securities and Futures (Short Selling Exemption and Stock Lending) Rules

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证券及期货（转移职能予联交所 ）令》 Securities and Futures (Transfer of Functions - Stock Exchange Company) Order 《证券及期货（稳定价格）规则》 　 Securities and Futures (Price Stabilising) Rules 《证券及期货中介机构业务调查》(证监会) Securities and Futures Intermediaries Activities Surveys(SFC) 《证券及期货市场改革政策文件》 A Policy Paper on Securities and Futures Market Reform 证券及期货事务上诉委员会 Securities and Futures Appeals Panel (SFAT) 《证券及期货事务上诉委员会（费用）令》 Securities and Futures Appeals Panel (Fee) Order 《证券及期货事务上诉委员会程序规则》 Securities and Futures Appeals Panel Proceedings Rules 证券及期货事务上诉审裁处 Securities and Futures Appeals Tribunal 证券及期货事务监察委员会（证监会） The Securities and Futures Commission (SFC) 《证券及期货事务监察委员会（费用）规则》 Securities and Futures Commission (Fees) Rules 《证券及期货事务监察委员会（周年报表）规则》 Securities and Futures Commission (Annual Returns) Rules 《证券及期货事务监察委员会（职能移交）令》 Securities and Futures Commission (Transfer of Functions) Order 《证券及期货事务监察委员会（征费）（证券）（修订）令》 Securities and Futures Commission (Levy) (Securities) (Amendment) Order 《证券及期货事务监察委员会（征费）规则》 Securities and Futures Commission (Levy) Rules 《证券及期货事务监察委员会（征费）（期货合约）令》 Securities and Futures Commission (Levy) (Futures Contracts) Order 《证券及期货事务监察委员会条例》 Securities and Futures Commission Ordinance 《证券及期货事务监察委员会注册人操守准则》 Code of Conduct for Persons Registered with the Securities and Futures Commission 《证券及期货条例》 Securities and Futures Ordinance 证券代号 stock code 《证券代号名录》 List of Stock Codes 证券市场分析文凭深造课程 Diploma Course in Advanced Securities Market Analysis 证券市场资料研究、培训及监察自动化系统 Securities Market Automated Research, Training & Surveillance System (SMARTS) 《证券市场导报》 Securities Market Herald (publication) 证券市场历史研究计划 Stock Market History Project 证券交易自动报价系统(中国内地) Securities Trading Automated Quotation System(STAQS)(Mainland China) 证券交易委员会(美国) Securities and Exchange Commission (SEC) (US) 《证券交易所合并条例》 Stock Exchanges Unification Ordinance 证券交易法(台湾) Securities and Exchange Act(Taiwan) 证券交易纪录(光碟) Trade Record (Equity)(CD Rom) 证券合伙商号 dealing partnership 证券批销经纪 jobber 证券抵押品 securities collateral 证券的认可价值 admissible securities value 证券保证金融资 share margin financing 证券保证金融资人 securities margin financier 证券按贷财务提供者 share margin finance provider (SMFP) 证券借出人 securities lender 证券借贷协议书 securities borrowing and lending agreement (SBLA)

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证券商 dealer 证券商代表 dealer's representative 证券商协会 Institute of Securities Dealers 证券商董事 dealing director 证券登记公司总会有限公司 Federation of Shares Registrars Limited 证券发售事宜工作小组 Securities Offering Issues sub-group 证券期货市场发展工作小组 Securities and Futures Market Development Working Group 证券期货局(台湾) Securities and Futures Bureau(Taiwan) 证券汇集转按 margin pooling 证券业培训课程 Securities Training Programme 《证券业检讨委员会报告书》 Report of the Securities Review Committee 证券经纪考试 Securities Brokers Examination 证券经纪业营商环境工作小组 Working Group on the Business Environment of the Stockbroking Industry 证券经纪课程 Securities Brokers Course 证券经销经纪 jobber 证券经销经纪印花税 jobber stamp duty 证券隔分 segregation of securities 证券赔偿基金委员会(证监会) Securities Compensation Fund Committee(SFC) 《证监快讯》 SFC Alert 《证监会执法月报》 SFC Enforcement Reporter 《证监会强积金产品守则》 SFC Code on MPF Products 证监会双重存档事宜顾问小组 SFC Dual Filing Advisory Group 《关于建立无纸化证券市场的建议的谘询文件》(证监会) 　 Consultation Paper on Proposals for a Scripless Securities Market(SFC) 《关于律师及会计师提供附带投资意见的指引》(证监会) Guidance Note on Incidental Investment Advice Provided by Solicitors and Accountants(SFC) 《关于注册人在首次公开发售中利用互联网收集证券认购申请的指引》(证监会) Guidelines for Registered Persons Using the Internet to Collect Applications for Securities in an Initial Public Offering(SFC) 关连人士 connected person 关连人士交易 related party transaction 关连交易 connected transaction 关税及贸易总协定（关贸总协定） General Agreement on Tariffs and Trade (GATT) 竞价市场 auction market 竞价投标 auction 竞价限价盘 at-auction limit order 竞价盘 at-auction order 筹备董事会 Preparatory Board 议价交易 negotiated transaction 谴责 reprimand; censure 摊销 amortisation 摊薄 dilution 权益列表 entitlement table 权益法(会计) equity method(accounting) 权益股本 equity capital; equity share capital 权益报表(中央结算系统) Entitlement Statement(CCASS) 权责发生制*(会计) accrual basis(accounting) 权衡报告制度 differential reporting 权证 warrant 赎回 redemption

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A Decade of Challenge & Development(publication) 《十载挑战与发展》(刊物) A Policy Paper on Securities and Futures Market Reform 《证券及期货市场改革政策文件》 abnormal item 非正常项目 about order 近价盘 above par 高于面值 above the line 线上项目 Academic Advisory Committee(SFC) 学术界谘询委员会(证监会) Academic and Accreditation Advisory Committee (AAAC) (SFC) 学术评审谘询委员会(证监会) accelerated depreciation 加速折旧 accept order 接价盘 acceptance 承兑 acceptance house 承兑行 accomodation bill 融通票据 Account Transfer Instruction (ATI) 户口转移指示 accountability 责任承担；问责 accountants' report 会计师报告 accounting equation 会计程式 accounting period 会计期间 accounting practice 会计惯例；会计实务 Accounting Society of China (ASC) 中国会计学会 accounting standard 会计准则；会计标准 accounting treatment 会计处理方式 accounts payable 应付账款 accounts receivable 应收账款 accretion 增值 accrual basis(accounting) 应计制；权责发生制*(会计) accrued expenses 应计费用 accrued interest 应计利息 accrued revenue 应计收益 accumulated depreciation 累计折旧；累积折旧 accumulated interest 累计利息；累积利息 accumulated profits 累计利润；累积利润 acid-test ratio 酸性测试比率 acquisition 收购 acquisition of shells 买壳 acting in concert 一致行动 active business pursuits(GEM) 活跃业务纪录(创业板) active market 交投活跃 actual market 现货市场 actual price 现货价 actual useful life 实际可用年期 actuary 精算师 ad valorem stamp duty 从价印花税 add-on 附加利益；优惠 additional AMS terminal user 附加自动对盘终端机用家 additional margin 额外按金 Adjudication Division 审裁科 adjustable rate mortgage (ARM) 调息按揭 adjusted basis 调整基数 adjusted net assets 调整后资产净值 adjusted net tangible assets 调整后有形资产净值 adjustment 调整 administering bank 承办银行；经办银行 admissible securities value 证券的认可价值 admitted value 认可值 advance 垫款

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advance booking form 排期申请表格 Advertising Guidelines for Collective Investment Schemes 《集合投资计划的广告宣传指引》 Advertising Guidelines for Pooled Retirement Funds 《集资退休基金的广告宣传指引》 Advisory Committee(SFC) 谘询委员会(证监会) Advisory Specialist Group 专家谘询小组 affiliate; affiliated company 联属公司 after market / aftermarket 二级市场 after-hours dealing 收市后交易 after-tax profits 税后盈利；税后利润；税后溢利 after-tax real rate of return 税后实际回报率 afternoon session 午市 agency account 代理户口；代客买卖户口 Agency Share Transfer System (Mainland China) 代办股份转让系统 (中国内地) agency trade 经纪交易；代客买卖 agent 代理人 aggregate auction 集合竞价 aggregate market value 总市值 aging analysis of accounts 账龄分析 alert message 讯息提示 All Ordinaries Index (AOI) 　 所有普通股指数 all-or-none order 全部完成或放弃买卖盘 allotment 配发；股份配发 allottee 获配发人 allowance(accounting) 备抵(会计) allowance for bad and doubtful debts 坏账及呆账备抵 alpha coefficient alpha 系数 alternate 替任人 alternative investment 另类投资 Alternative Investment Market (AIM)(UK) 另项投资市场(英国) amalgamation 合并 Amended and Restated Addendum to Memorandum of Understanding Governing Listing Matters 上市事宜谅解备忘录补篇(重订版) American Chamber of Commerce (AMCHAM) 美国商会 American depository receipt (ADR) 美国预托证券 American Stock Exchange (AMEX) 美国证券交易所 American style option 美式期权 amortisation 摊销 AMS order book 自动对盘系统未完成买卖盘纪录 AMS Second Terminal 自动对盘系统第二终端机 annual accounts 年度账目 annual general meeting (AGM) 股东周年大会 annual report 年报 Appeals Panel(SFC) 上诉委员会(证监会) appetite for risk 风险容量 Application Programming Interface (API) 应用程式界面 Applied Research Fund 应用研究基金 appreciation 增值 appropriation 拨款 approved borrower 核准借入人