AAAAC Academic and Accreditation Advisory Committee 【SFC】ABS asset-backed securitiesACCA Association of Chartered Certified Accountants, TheACG Asia-Pacific Central Securities Depository GroupADB Asian Development BankADR American depository receiptAFTA ASEAN Free Trade AreaAGM annual general meetingAIM Alternative Investment Market【UK】AIMR Association for Investment Management and ResearchAMCHAM American Chamber of CommerceAMEX American Stock ExchangeAMS Automatic Order Matching and Execution SystemAMS/2 Automatic Order Matching and Execution System / Second GenerationAMS/3 Automatic Order Matching and Execution System / Third GenerationANNA Association of National Numbering AgenciesAOI All Ordinaries IndexAPEC Asia Pacific Economic CooperationAPRC Asia Pacific Regional Committee of IOSCOARM adjustable rate mortgageASAC Asian Securities Analysts CouncilASC Accounting Society of ChinaASIC Australian Securities and Investments CommissionASEAN Association of South-East Asian NationsAST system automated screen trading systemASX Australian Stock ExchangeATI Account Transfer InstructionA Decade of Challenge & Development【publication】 十載挑戰與發展【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【證監會】Academic and Accreditation Advisory Committee (AAAC) 【SFC】 學術評審咨詢委員會【證監會】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】 活躍業務紀錄【創業板】active market 交投活躍actual market 現貨市場actual price 現貨價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【證監會】Advisory Specialist Group 專家咨詢小組affiliate; affiliated company 聯屬公司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 【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all-or-none order 全部完成或放棄買賣盤allotment 配發；股份配發allottee 獲配發人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 自動對盤系統未完成買賣盤紀錄AMS Second Terminal 自動對盤系統第二終端機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【統計】arms 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ASEAN Regional Forum 東盟地區論壇Asia Pacific Economic Cooperation (APEC) 亞太經濟合作組織Asia-Pacific Central Securities Depository Group(ACG) 亞太區中央證券存管處組織Asia Pacific Loan Market Association 亞太貸款市場協會Asia Pacific Regional Committee (APRC) of IOSCO 國際證監會組織亞太區委員會Asian Development Bank (ADB) 亞洲開發銀行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【創業板】associate 聯系人士associate; associate company; associated company 聯營公司Association Cambiste Internationale 國際外匯同業聯會associated person 相聯人Association for Investment Management and Research (AIMR) 投資管理研究聯會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) 國際編碼機構協會Association of South-East Asian Nations (ASEAN) 東南亞國家協會（東協）Association of Stockbrokers in Hong Kong (1891) 香港經紀協會（1891 年）at-auction limit order 競價限價盤at-auction order 競價盤at-best order 最佳價格盤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】 核數委員會【證監會】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audited accounts 經審核賬目auditor 核數師；審計師*auditors report 核數師報告austerity measures 緊縮措施Australian Securities and Investments Commission (ASIC) 澳洲證券及投資監察委員會（澳洲證監會）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（自動對盤系統）Automatic Order Matching and ExecutionSystem / Second Generation（AMS/2） 第二代自動對盤及成交系統（第二代自動對盤系統）Automatic Order Matching and Execution System / Third Generation (AMS/3) 第三代自動對盤及成交系統（第三代自動對盤系統）average daily turnover 平均每日成交額average value order 平均價盤BB/C date book close dateBear ELI Bear Equity Linked InstrumentBESS Brokers Electronic Support ServicesBFI Brokers Fidelity Insurance SchemeBIS Bank for International SettlementsBTF Block Trade Facility; Block Trading FacilityBSS Broker Supplied SystemBull ELI Bull Equity Linked Instrumentback office 后勤辦公室back-office system 辦公室后勤系統；辦公室后勤運作系統back month; distant month 遠期月份backdoor listing 借殼上市backup interactive line 后備聯線通訊線路bad debt 壞賬bait order 餌盤balance 結余；余額balance of payments 國際收支平衡；國際收支差額balance sheet 資產負債表balance sheet date 年結日balance sheet equation 資產負債表編制程式balancing item 平衡項目bank confirmation 銀行確認書；銀行證明文件Bank for International Settlements (BIS) 國際結算銀行Bank of England 英倫銀行Bank of Japan 日本中央銀行bank reconciliation statement 銀行對賬表bankers acceptance 銀行承兌匯票banking company 銀行banking facility 銀行融通額；銀行融資額Banking Ordinance 銀行業條例banner barter transaction 以物易物的虛晃交易base day 基準日bare trustee 被動受托人base listing documentnbsp 基礎上市文件Basel Agreement 巴塞爾協議Basel Committee on Banking Supervision (Basel Committee) 巴塞爾銀行監管委員會 (巴塞爾委員會)Basel Concordat 巴塞爾協定basis point 點子；基點basket of currencies 一籃子貨幣basket warrant 一籃子權證；一籃子備兌證batch settlement run 多批交收處理程序Bear Equity Linked Instrument(Bear ELI) 看跌股票掛鉤票據bear market 熊市bear position 空倉；空頭*bear raid 瘋狂拋售bearer securities 不記名證券Bearer Treasury【Mainland China】 不記名式國庫券【中國內地】below par 低于面值below the line 線下項目benchmark mortgage pool 按揭貸款基準組合benchmark yield curve 基準收益率曲線beneficial holder 實益持有人beneficial interests 實益權益beneficial owner 實益擁有人beneficiary 受益人benefits-in-kind 實物利益best execution price 最佳成交價Best Practice Guide on Financial Disclosure by Authorised Institutions【HKMA】 認可機構披露財務數據的最佳執行指引【金管局】best price 最佳價格beta coefficient 啤打系數beta test mode 反饋測試模式bid price 買價；買盤價bid-asked spread 買賣差價bidder 買家Big Bang【UK】 金融大改革【英國】bilateral netting 雙邊凈額結算bill of exchange 匯票binomial option pricing model 二項式期權定價模式Black-Scholes option pricing model 柏力克舒爾斯期權定價模式black out period 限制買賣期blanket waiver 全面豁免；一般豁免block order 大額買賣盤block trade 大手交易；大宗交易*；大額交易Block Trade Facility; Block Trading Facility (BTF) 大手交易機制；大手交易設施blocking period 暫停時段blue chip 藍籌股board lot 手；買賣單位board of directors 董事會boiler room 鍋爐室bond 債券bonus issue 派送股份；派送紅股；紅股發行bonus share 紅股book building method 累計投標制book close date (B/C date) 截止過戶日期book closure period 停止過戶期間book entry 賬面記錄；賬面過賬book runner 配售經辦人book value 賬面值bought deal 全數包銷branch certificate 分行證明書breadth of the market 市場闊度breakeven point 損益平衡點；打和點bridging loan 過渡性貸款Broker Activities Working Team 經紀活動工作小組Broker Participant【CCASS Participants】 經紀參與者【中央結算系統參與者】Brokers Representatives Course 經紀代表課程Brokers Representatives Examination 經紀代表考試brokerage 經紀傭金brokerage house 經紀行Broker Supplied System (BSS) 經紀自設系統Brokers Accounting System 經紀會計系統Brokers Electronic Support Services (BESS) 經紀后勤辦公室支持服務Brokers Fidelity Insurance Committee 經紀忠誠保險計劃委員會Brokers Fidelity Insurance Scheme (BFI) 經紀忠誠保險計劃brought forward【accounting】 承前【會計】browse and pick 瀏覽及挑選bubble economy 泡沫經濟bucketing 對敲bulk registration service 大批登記服務Bull Equity Linked Instrument(Bull ELI) 看漲股票掛鉤票據bull market 牛市bull position 長倉；多頭*Bulletin Board 交易議價板business day 營業日business registration certificate 商業登記證butterfly spread 蝶式買賣buy and hold strategy 囤倉策略buy in 補購buy order 買盤buy-back【cf repurchase agreement】 回購buy-out / buyout 收購CCAPI China Association for the Promotion of InvestmentCASIF Chinese Association of Securities Investment Funds, TheCBO Collateralised Bond ObligationCBOE Chicago Board Options ExchangeCBOT Chicago Board of TradeCBRC China Banking Regulatory CommissionCCASS Central Clearing and Settlement SystemCCP Central CounterpartyCCSD Conference of Central Securities DepositoriesCDC China Governmnet Securities Depository Trust & Clearing Co. Ltd.CDR China depository receiptCEDEL Centrale de Livraison de Valeurs Mobilieres【Europe】CEPA Closer Economic Partnership ArrangementCFA Corporate Finance AssociationCFTC Commodity Futures Trading Commission【US】CGT capital gains taxCHATS Clearing House Automated Transfer SystemCHESS see Clearing House Electronic Subregister System【Australia】CHIS see Computershare Hong Kong Investor Services LimitedCICPA see Chinese Institute of Certified Public AccountantsCIMA see Chartered Institute of Management AccountantsCIRC see China Insurance Regulatory CommissionCIS see collective investment schemesCLO see Collateralised Loan ObligationCME see Chicago Mercantile ExchangeCMU see Central Moneymarkets Unit【HKMA】CNS see continuous net settlementCOD see cash on deliveryCOP see Calculated Opening PriceCPI see Capital Protected InstrumentCPT see Continuous Professional TrainingCSDCC see China Securities Depository and Clearing Corporation LimitedCSRC see China Securities Regulatory Commissioncabinet bid 微值入價；微值交易cabinet trade 微值交易Cadbury Committee【UK】 凱伯里委員會【英國】Cadbury Report【UK】 凱伯里報告書【英國】Calculated Opening Price (COP) 擬定開市價格calendar spread【options】 跨期買賣【期權】call market 短期同業拆放市場call option 認購期權call premium【bonds】 贖回溢價【債券】call spread derivative warrant 跨價衍生權證call warrant 認購權證；回購權證call writer 認購期權沽出者call-over 公開作價cancelled share 注銷股份candlestick chart 陰陽燭圖；燭柱圖capital account 資本賬；資本項目*capital adequacy 資本充裕程度capital adequacy ratio 資本充裕/充足比率capital adjustment 資本調整capital appreciation 資本增值capital expenditure 資本支出capital formation 資本籌集；集資capital gain 資本增值；資本增益capital gains tax (CGT) 資本增值稅；資本增益稅capital loss 資本虧損capital market 資本市場capital plus warrant 資本增值權證capital preservation product 保本產品Capital Protected Instrument (CPI) 保本證capital reserve 資本儲備capital value 資本值capitalisation 資本化；市值capitalisation issue 資本化發行；資金股本化capitalisation of interest 利息資本化carried forward【accounting】 結轉【會計】cash alternative 現金選擇cash client 現金客戶cash commission rebate;cash rebate 現金回傭cash company 現金資產公司cash flow 現金流向；現金周轉cash flow statement 現金流動表cash market 現貨市場Cash Market Consultative Panel 現貨市場咨詢小組cash marks 現金差額繳款cash on delivery (COD) 貨銀對付；現金交收cash prepayment service 款項預繳服務cash price 現貨價cash settled ELI 以現金折算的息股證cash settlement 現金交收Caveat Emptor (let the buyer beware) 買者自負原則CCASS/3 新一代中央結算系統CCASS Depository 中央結算系統證券存管處CCASS Guarantee Fund 中央結算系統保證基金CCASS Internet System 中央結算系統互聯網系統CCASS Operational Procedures 中央結算系統運作程序規則CCASS Participant & Designated Bank List 中央結算系統參與者及指定銀行名錄CCASS Phone System 結算通電話系統cease and desist order 終止及停止令ceiling-floor agreement 上下限協議censure 譴責；指責Central Clearing and Settlement System (CCASS) 中央結算及交收系統（中央結算系統）central counterparty (CCP) 中央結算對手central depository 中央存管處Central Moneymarkets Unit (CMU)【HKMA】 債務工具中央結算系統【金管局】central nominee 中央代理人central order book 中央買賣盤紀錄central transaction log 中央交易紀錄Centrale de Livraison de Valeurs Mobilieres (CEDEL)【Europe】 中央證券交收系統【歐洲】centralised borrowing and lending system 中央股份借貸系統certificate of incorporation 公司注冊證書certificate replacement service 補發證書服務Certificate Treasury【Mainland China】 憑證式國庫券【中國內地】chain principle 連鎖關系原則Chamber of Hong Kong Listed Companies 香港上市公司商會change of domicile 遷冊change of year end 更改財政年度結算日期charge 抵押；押記；收費charging structure 收費結構chartered financial analyst 特許財務分析員Chartered Institute of Management Accountants (CIMA) 特許管理會計師公會CHATS Payment Instruction 票據交換所自動轉賬系統付款指示Chicago Board of Trade (CBOT) 芝加哥期貨交易所Chicago Board Options Exchange (CBOE) 芝加哥期權交易所Chicago Mercantile Exchange (CME) 芝加哥商品交易所chief dealer 首席交易員China Association for the Promotion of Investment (CAPI) 中國投資發展促進會China Banking Regulatory Commission (CBRC) 中國銀行業監督管理委員會（中國銀監會）China depository receipt (CDR) 中國預托證券；中國存托憑證*China Government Securities Depository Trust & Clearing Co. Ltd. (CDC) 中央國債登記結算有限責任公司(中央國債登記結算公司)China Insurance Regulatory Commission (CIRC) 中國保險監督管理委員會（中國保監會）China International Economic and Trade Arbitration Commission 中國國際經濟貿易仲裁委員會China Securities Depository and Clearing Company Limited (CSDCC) 中國證券登記結算有限責任公司China Securities Regulatory Commission (CSRC) 中國證券監督管理委員會（中國證監會）China Securities Regulatory Commission Official Bulletin 【publication】 中國證券監督管理委員會公告【刊物】China Stock Markets Web 中國證券市場網頁Chinese Association of Securities Investment Funds, The (CASIF) 中國證券業協會基金公會Chinese Gold and Silver Exchange Society, The 金銀業貿易場Chinese Institute of Certified Public Accountants (CICPA) 中國注冊會計師協會Chinese News System 中文信息系統Chinese Wall 職能劃分制度；職能分管制度churning 頻密交易circuit breaker 跌停板措施；自動暫緩交易機制circuit fee 線路費Circular on Provision of Financial Information on the Internet - Licensing Requirements【SFC】有關在互聯網上提供財經信息的通告 - 發牌規定【證監會】claim notice 索償通知class action shareholder lawsuit 股東集體訴訟claw back mechanism 回補機制Clear Talk【publication】 結算縱橫【刊物】clearing 結算；清算*Clearing Agency Participant【CCASS Participants】 結算機構參與者【中央結算系統參與者】clearing agreement 結算協議書Clearing Consultative Panel 結算咨詢小組clearing house 結算所Clearing House Automated Transfer System (CHATS) 票據交換所自動轉賬系統Clearing House Electronic Subregister System (CHESS)【Australia】 結算所電子附屬登記系統【澳洲】Clearing Participant【options trading】 結算參與者【期權買賣】clearing price 結算價；清算價*client account 客戶戶口Client Identity Rule【SFC】 客戶身分規則【證監會】client margin 客戶按金client server architecture 客戶服務器結構clients agreement 客戶協議書；客戶合約close out 平倉；結清closed-end fund 閉端式基金Closer Economic Partnership Arrangement (CEPA) 更緊密經貿關系安排closing buy【options】 平買入倉【期權】closing contract 平倉合約closing price 收市價；收盤價closing sale【options】 平賣出倉【期權】closing stock 期末存貨closing transaction 平倉交易closure of books; closure of register 暫停辦理過戶登記手續cluster server 群集式服務器Coalition on Service Industry【Hong Kong General Chamber of Commerce】 服務業聯會【香港總商會】Code of Banking Practice【HKMA】 銀行營運守則【金管局】Code of Best Practice 最佳應用守則Code of Conduct 操守準則Code of Conduct for Persons Licensed by or Registered with the Securities and FuturesCommission 證券及期貨事務監察委員會持牌人或注冊人操守準則Code of Conduct for Share Registrars 【SFC】 股份登記機構操守準則【證監會】Code of Conduct for Sponsors and Independent Financial Advisers 保薦人及獨立財務顧問的操守準則Code of Conduct Regulations 專業操守規例Code on Investment-linked Assurance Schemes 與投資有關的人壽保險計劃守則Code on Pooled Retirement Funds 集資退休基金守則Code on Real Estate Investment Trusts 房地產投資信托基金守則Code on Share Repurchases 公司購回本身股份守則（股份購回守則）Code on Takeovers and Mergers 公司收購及合并守則Code on Unit Trusts and Mutual Funds 單位信托及互惠基金守則cold shoulder order 冷淡對待令collateral 抵押品；擔保物*collateral eligibility 抵押品資格Collateralised Bond Obligation (CBO) 債券抵押證券Collateralised Loan Obligation (CLO) 貸款抵押證券collateralised warrant 有抵押權證collective investment fund 集體投資基金collective investment scheme (CI