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(chǎng)改革政策文件》
abnormal item 非正常項(xiàng)目
about order 近價(jià)盤(pán)
above par 高于面值
above the line 在線項(xiàng)目
Academic Advisory Committee【SFC】 學(xué)術(shù)界咨詢委員會(huì)【證監(jiān)會(huì)】
Academic and Accreditation Advisory Committee (AAAC) 【SFC】 學(xué)術(shù)評(píng)審咨詢委員會(huì)【證監(jiān)會(huì)】
accelerated depreciation 加速折舊
accept order 接價(jià)盤(pán)
acceptance 承兌
acceptance house 承兌行
accomodation bill 融通票據(jù)
Account Transfer Instruction (ATI) 戶口轉(zhuǎn)移指示
accountability 責(zé)任承擔(dān)；問(wèn)責(zé)
accountants' report 會(huì)計(jì)師報(bào)告
accounting equation 會(huì)計(jì)程序
accounting period 會(huì)計(jì)期間
accounting practice 會(huì)計(jì)慣例；會(huì)計(jì)實(shí)務(wù)
Accounting Society of China (ASC) 中國(guó)會(huì)計(jì)學(xué)會(huì)
accounting standard 會(huì)計(jì)準(zhǔn)則；會(huì)計(jì)標(biāo)準(zhǔn)
accounting treatment 會(huì)計(jì)處理方式
accounts payable 應(yīng)付賬款
accounts receivable 應(yīng)收賬款
accretion 增值
accrual basis【accounting】 應(yīng)計(jì)制；權(quán)責(zé)發(fā)生制*【會(huì)計(jì)】
accrued expenses 應(yīng)計(jì)費(fèi)用
accrued interest 應(yīng)計(jì)利息
accrued revenue 應(yīng)計(jì)收益
accumulated depreciation 累計(jì)折舊；累積折舊
accumulated interest 累計(jì)利息；累積利息
accumulated profits 累計(jì)利潤(rùn)；累積利潤(rùn)
acid-test ratio 酸性測(cè)試比率
acquisition 收購(gòu)
acquisition of shells 買(mǎi)殼
acting in concert 一致行動(dòng)
active business pursuits【GEM】 活躍業(yè)務(wù)紀(jì)錄【創(chuàng)業(yè)板】
active market 交投活躍
actual market 現(xiàn)貨市場(chǎng)
actual price 現(xiàn)貨價(jià)
actual useful life 實(shí)際可用年期
actuary 精算師
ad valorem stamp duty 從價(jià)印花稅
add-on 附加利益；優(yōu)惠
additional AMS terminal user 附加自動(dòng)對(duì)盤(pán)終端機(jī)用家
additional margin 額外按金
Adjudication Division 審裁科
adjustable rate mortgage (ARM) 調(diào)息按揭
adjusted basis 調(diào)整基數(shù)
adjusted net assets 調(diào)整后資產(chǎn)凈值
adjusted net tangible assets 調(diào)整后有形資產(chǎn)凈值
adjustment  調(diào)整
administering bank 承辦銀行；經(jīng)辦銀行
admissible securities value 證券的認(rèn)可價(jià)值
admitted value 認(rèn)可值
advance 墊款
advance booking form 排期申請(qǐng)表格
Advertising Guidelines for Collective Investment Schemes 《集合投資計(jì)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(huì)【證監(jiān)會(huì)】
Advisory Specialist Group 專家咨詢小組
affiliate; affiliated company 聯(lián)屬公司
after market / aftermarket 二級(jí)市場(chǎng)
after-hours dealing 收市后交易
after-tax profits 稅后盈利；稅后利潤(rùn)；稅后溢利
after-tax real rate of return 稅后實(shí)際回報(bào)率
afternoon session 午市
agency account 代理戶口；代客買(mǎi)賣(mài)戶口
Agency Share Transfer System 【Mainland China】 代辦股份轉(zhuǎn)讓系統(tǒng) 【中國(guó)內(nèi)地】
agency trade 經(jīng)紀(jì)交易；代客買(mǎi)賣(mài)
agent 代理人
aggregate auction 集合競(jìng)價(jià)
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(mǎi)賣(mài)盤(pán)
allotment 配發(fā)；股份配發(fā)
allottee 獲配發(fā)人
allowance【accounting】 備抵【會(huì)計(jì)】
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(xiàng)投資市場(chǎng)【英國(guó)】
amalgamation 合并
Amended and Restated Addendum to Memorandum of Understanding Governing Listing Matters 上市事宜諒解備忘錄補(bǔ)篇(重訂版)
American Chamber of Commerce (AMCHAM) 美國(guó)商會(huì)
American depository receipt (ADR) 美國(guó)預(yù)托證券
American Stock Exchange (AMEX) 美國(guó)證券交易所
American style option 美式期權(quán)
amortisation 攤銷(xiāo)
AMS order book 自動(dòng)對(duì)盤(pán)系統(tǒng)未完成買(mǎi)賣(mài)盤(pán)紀(jì)錄
AMS Second Terminal 自動(dòng)對(duì)盤(pán)系統(tǒng)第二終端機(jī)
annual accounts 年度賬目
annual general meeting (AGM) 股東周年大會(huì)
annual report 年報(bào)
Appeals Panel【SFC】 上訴委員會(huì)【證監(jiān)會(huì)】
appetite for risk 風(fēng)險(xiǎn)容量
Applied Research Fund 應(yīng)用研究基金
appreciation 增值
appropriation 撥款
approved borrower 核準(zhǔn)借入人
approved deposit fund 認(rèn)可存款基金
approved lending agent 核準(zhǔn)借出代理人
approved redeemable share 核準(zhǔn)可贖回股份
arbitrage 套戥；套匯*；套利*
arithmetic average; arithmetic mean 【statistics】 算術(shù)平均數(shù)【統(tǒng)計(jì)】
arm's length transaction 公正交易
arrears 積欠款項(xiàng)；欠款
articles of association 組織章程；組織細(xì)則
ASEAN Free Trade Area (AFTA) 東盟自由貿(mào)易區(qū)
ASEAN Regional Forum 東盟地區(qū)論壇
Asia Pacific Economic Cooperation (APEC) 亞太經(jīng)濟(jì)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(chǎng)協(xié)會(huì)
Asia Pacific Regional Committee (APRC) of IOSCO 國(guó)際證監(jiān)會(huì)組織亞太區(qū)委員會(huì)
Asian Development Bank (ADB) 亞洲開(kāi)發(fā)銀行
Asian dollar bond 亞洲美元債券
Asian dollar market 亞洲美元市場(chǎng)
Asian Securities' Analysts Council (ASAC) 亞洲證券分析員公會(huì)
Asian Securities Analysts Federation 亞洲證券分析家協(xié)會(huì)
ask price; asked price 沽盤(pán)價(jià)；賣(mài)盤(pán)價(jià)
asset 資產(chǎn)
asset allocation 資產(chǎn)調(diào)配；資產(chǎn)調(diào)度
asset coverage 資產(chǎn)覆蓋率；資產(chǎn)保證
asset injection 注入資產(chǎn)
asset stripper 「拆骨專家」
asset stripping 拆賣(mài)資產(chǎn)；資產(chǎn)拆賣(mài)
asset swap 資產(chǎn)調(diào)換
asset-backed securities (ABS) 抵押證券；有資產(chǎn)支持的債務(wù)證券
assignee 受讓人；承讓人；獲分配人士
assignment 轉(zhuǎn)讓
assignment【options】 指定分配【期權(quán)】
assignor 轉(zhuǎn)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(yíng)公司
Association Cambiste Internationale 國(guó)際外匯同業(yè)聯(lián)會(huì)
associated person 相聯(lián)人
Association for Investment Management and Research (AIMR) 投資管理研究聯(lián)會(huì)
Association of Chartered Certified Accountants, The 特許公認(rèn)會(huì)計(jì)師公會(huì)
Association of International Accountants, The 國(guó)際會(huì)計(jì)師公會(huì)
Association of National Numbering Agencies (ANNA) 國(guó)際編碼機(jī)構(gòu)協(xié)會(huì)
Association of South-East Asian Nations (ASEAN) 東南亞國(guó)家協(xié)會(huì)（東協(xié)）
Association of Stockbrokers in Hong Kong (1891) 香港經(jīng)紀(jì)協(xié)會(huì)（1891年）
at-auction limit order 競(jìng)價(jià)限價(jià)盤(pán)
at-auction order 競(jìng)價(jià)盤(pán)
at-best order 最佳價(jià)格盤(pán)
at-the-close order 收市盤(pán)；尾盤(pán)
at-the-money option 平價(jià)期權(quán)；等價(jià)期權(quán)
at-the-opening order 開(kāi)市盤(pán)；頭盤(pán)
ATI Batch File Transfer 戶口轉(zhuǎn)移指示整批檔案?jìng)魉?br />attributable equity interest 應(yīng)占股權(quán)
auction 競(jìng)價(jià)投標(biāo)
auction【= open outcry】 口頭競(jìng)價(jià)【= 公開(kāi)喊價(jià)】
auction market 競(jìng)價(jià)市場(chǎng)
Audit Committee【SFC】 核數(shù)委員會(huì)【證監(jiān)會(huì)】
Audit Committee 審核委員會(huì)
audit test 稽核測(cè)試
audit trail 審核線索；復(fù)核/追查根據(jù)
audited accounts 經(jīng)審核賬目
auditor 核數(shù)師；審計(jì)師*
auditors' report 核數(shù)師報(bào)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(huì)（澳洲證監(jiān)會(huì)）
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(rèn)可基金
authorised representative 授權(quán)代表
authorised user 認(rèn)可用戶
automatched stock 自動(dòng)配對(duì)股份
automated screen trading system (AST system) 自動(dòng)熒幕交易系統(tǒng)
automatic exercise【options】 自動(dòng)行使【期權(quán)】
Automatic Order Matching and Execution System (AMS) 自動(dòng)對(duì)盤(pán)及成交系統(tǒng)（自動(dòng)對(duì)盤(pán)系統(tǒng)）
Automatic Order Matching and ExecutionSystem / Second Generation（AMS/2） 第二代自動(dòng)對(duì)盤(pán)及成交系統(tǒng)
（第二代自動(dòng)對(duì)盤(pán)系統(tǒng)）
Automatic Order Matching and Execution System / Third Generation (AMS/3) 第三代自動(dòng)對(duì)盤(pán)及成交系統(tǒng)
（第三代自動(dòng)對(duì)盤(pán)系統(tǒng)）
average daily turnover 平均每日成交額
average value order 平均價(jià)盤(pán)
 
 
B

 
B/C date book close date
Bear ELI Bear Equity Linked Instrument
BESS Brokers' Electronic Support Services
BFI Brokers' Fidelity Insurance Scheme
BIS Bank for International Settlements
BTF Block Trade Facility; Block Trading Facility
BSS Broker Supplied System
Bull ELI Bull Equity Linked Instrument
　 　
back office 后勤辦公室
back-office system 辦公室后勤系統(tǒng)；辦公室后勤運(yùn)作系統(tǒng)
back month; distant month 遠(yuǎn)期月份
backdoor listing 借殼上市
backup interactive line 后備聯(lián)線通訊線路
bad debt 壞賬
bait order 餌盤(pán)
balance 結(jié)余；余額
balance of payments 國(guó)際收支平衡；國(guó)際收支差額
balance sheet 資產(chǎn)負(fù)債表
balance sheet date 年結(jié)日
balance sheet equation 資產(chǎn)負(fù)債表編制程式
balancing item 平衡項(xiàng)目
bank confirmation 銀行確認(rèn)書(shū)；銀行證明文件
Bank for International Settlements (BIS) 國(guó)際結(jié)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(duì)賬表
banker's 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(yè)條例》
banner barter transaction  以物易物的虛晃交易
base day 基準(zhǔn)日
bare trustee 被動(dòng)受托人
base listing document 基礎(chǔ)上市文件
Basel Agreement 巴塞爾協(xié)議
Basel Committee on Banking Supervision (Basel Committee) 巴塞爾銀行監(jiān)管委員會(huì) (巴塞爾委員會(huì))
Basel Concordat 巴塞爾協(xié)定
basis point 點(diǎn)子；基點(diǎn)
basket of currencies 一籃子貨幣
basket warrant 一籃子權(quán)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(jù)
bear market 熊市
bear position 空倉(cāng)；空頭*
bear raid 瘋狂拋售
bearer securities 不記名證券
Bearer Treasury【Mainland China】 不記名式國(guó)庫(kù)券【中國(guó)內(nèi)地】
below par 低于面值
below the line 線下項(xiàng)目
benchmark mortgage pool 按揭貸款基準(zhǔn)組合
benchmark yield curve 基準(zhǔn)收益率曲線
beneficial holder 實(shí)益持有人
beneficial interests 實(shí)益權(quán)益
beneficial owner 實(shí)益擁有人
beneficiary 受益人
benefits-in-kind 實(shí)物利益
best execution price 最佳成交價(jià)
Best Practice Guide on Financial Disclosure by Authorised Institutions【HKMA】 《認(rèn)可機(jī)構(gòu)披露財(cái)務(wù)數(shù)據(jù)的最佳執(zhí)行指引》
【金管局】
best price 最佳價(jià)格
beta coefficient 「啤打」系數(shù)
beta test mode 反饋測(cè)試模式
bid price 買(mǎi)價(jià)；買(mǎi)盤(pán)價(jià)
bid-asked spread 買(mǎi)賣(mài)差價(jià)
bidder 買(mǎi)家
Big Bang【UK】 金融大改革【英國(guó)】
bilateral netting 雙邊凈額結(jié)算
bill of exchange 匯票
binomial option pricing model 「二項(xiàng)式」期權(quán)定價(jià)模式
Black-Scholes option pricing model 「柏力克－舒爾斯」期權(quán)定價(jià)模式
"black out" period 限制買(mǎi)賣(mài)期
blanket waiver 全面豁免；一般豁免
block order 大額買(mǎi)賣(mài)盤(pán)
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(jī)制；大手交易設(shè)施
blocking period 暫停時(shí)段
blue chip 藍(lán)籌股
board lot 手；買(mǎi)賣(mài)單位
board of directors 董事會(huì)
boiler room 鍋爐室
bond 債券
bonus issue 派送股份；派送紅股；紅股發(fā)行
bonus share 紅股
book building method 累計(jì)投標(biāo)制
book close date (B/C date) 截止過(guò)戶日期
book closure period 停止過(guò)戶期間
book entry 賬面記錄；賬面過(guò)賬
book runner 配售經(jīng)辦人
book value 賬面值
bought deal 全數(shù)包銷(xiāo)
branch certificate 分行證明書(shū)
breadth of the market 市場(chǎng)闊度
breakeven point 損益平衡點(diǎn)；打和點(diǎn)
bridging loan 過(guò)渡性貸款
Broker Activities Working Team 經(jīng)紀(jì)活動(dòng)工作小組
Broker Participant【CCASS Participants】 經(jīng)紀(jì)參與者【中央結(jié)算系統(tǒng)參與者】
Broker's Representatives Course 經(jīng)紀(jì)代表課程
Broker's Representatives Examination 經(jīng)紀(jì)代表考試
brokerage 經(jīng)紀(jì)傭金
brokerage house 經(jīng)紀(jì)行
Broker Supplied System (BSS) 經(jīng)紀(jì)自設(shè)系統(tǒng)
Brokers' Accounting System 經(jīng)紀(jì)會(huì)計(jì)系統(tǒng)
Brokers' Electronic Support Services (BESS) 經(jīng)紀(jì)后勤辦公室支持服務(wù)
Brokers' Fidelity Insurance Committee 經(jīng)紀(jì)忠誠(chéng)保險(xiǎn)計(jì)劃委員會(huì)
Brokers' Fidelity Insurance Scheme (BFI) 經(jīng)紀(jì)忠誠(chéng)保險(xiǎn)計(jì)劃
brought forward【accounting】 承前【會(huì)計(jì)】
browse and pick 瀏覽及挑選
bubble economy 泡沫經(jīng)濟(jì)
bucketing 對(duì)敲
bulk registration service 大批登記服務(wù)
Bull Equity Linked Instrument
(Bull ELI) 「看漲」股票掛鉤票據(jù)
bull market 牛市
bull position 長(zhǎng)倉(cāng)；多頭*
Bulletin Board  交易議價(jià)板
business day 營(yíng)業(yè)日
business registration certificate 商業(yè)登記證
butterfly spread 蝶式買(mǎi)賣(mài)
buy and hold strategy 囤倉(cāng)策略
buy in 補(bǔ)購(gòu)
buy order 買(mǎi)盤(pán)
buy-back【cf repurchase agreement】 回購(gòu)
buy-out / buyout 收購(gòu)