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(xué)術(shù)界咨詢委員會【證監(jiān)會】
Academic and Accreditation Advisory Committee (AAAC) 【SFC】 學(xué)術(shù)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(zhuǎn)移指示
accountability 責(zé)任承擔(dān)；問責(zé)
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(wù)
Accounting Society of China (ASC) 中國會計學(xué)會
accounting standard 會計準(zhǔn)則；會計標(biāo)準(zhǔn)
accounting treatment 會計處理方式
accounts payable 應(yīng)付賬款
accounts receivable 應(yīng)收賬款
accretion 增值
accrual basis【accounting】 應(yīng)計制；權(quán)責(zé)發(fā)生制*【會計】
accrued expenses 應(yīng)計費(fèi)用
accrued interest 應(yīng)計利息
accrued revenue 應(yīng)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(wù)紀(jì)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(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)可價值
admitted value 認(rèn)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(zhuǎn)讓系統(tǒng) 【中國內(nèi)地】
agency trade 經(jīng)紀(jì)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(bǔ)篇(重訂版)
American Chamber of Commerce (AMCHAM) 美國商會
American depository receipt (ADR) 美國預(yù)托證券
American Stock Exchange (AMEX) 美國證券交易所
American style option 美式期權(quán)
amortisation 攤銷
AMS order book 自動對盤系統(tǒng)未完成買賣盤紀(jì)錄
AMS Second Terminal 自動對盤系統(tǒng)第二終端機(jī)
annual accounts 年度賬目
annual general meeting (AGM) 股東周年大會
annual report 年報
Appeals Panel【SFC】 上訴委員會【證監(jiān)會】
appetite for risk 風(fēng)險容量
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】
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(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(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 拆賣資產(chǎn)；資產(chǎn)拆賣
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(rèn)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(jī)構(gòu)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(jīng)紀(jì)協(xié)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(quán)；等價期權(quán)
at-the-opening order 開市盤；頭盤
ATI Batch File Transfer 戶口轉(zhuǎn)移指示整批檔案傳送
attributable equity interest 應(yīng)占股權(quán)
auction 競價投標(biāo)
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(fù)核/追查根據(jù)
audited accounts 經(jīng)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(rèn)可基金
authorised representative 授權(quán)代表
authorised user 認(rèn)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(quán)】
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
 
 
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
balance 結(jié)余；余額
balance of payments 國際收支平衡；國際收支差額
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 平衡項目
bank confirmation 銀行確認(rèn)書；銀行證明文件
Bank for International Settlements (BIS) 國際結(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 (巴塞爾委員會)
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；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(nèi)地】
below par 低于面值
below the line 線下項目
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 實益持有人
beneficial interests 實益權(quán)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(rèn)可機(jī)構(gòu)披露財務(wù)數(shù)據(jù)的最佳執(zhí)行指引》
【金管局】
best price 最佳價格
beta coefficient 「啤打」系數(shù)
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(jié)算
bill of exchange 匯票
binomial option pricing model 「二項式」期權(quán)定價模式
Black-Scholes option pricing model 「柏力克－舒爾斯」期權(quán)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(jī)制；大手交易設(shè)施
blocking period 暫停時段
blue chip 藍(lán)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(fā)行
bonus share 紅股
book building method 累計投標(biāo)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(jīng)辦人
book value 賬面值
bought deal 全數(shù)包銷
branch certificate 分行證明書
breadth of the market 市場闊度
breakeven point 損益平衡點(diǎn)；打和點(diǎn)
bridging loan 過渡性貸款
Broker Activities Working Team 經(jīng)紀(jì)活動工作小組
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)會計系統(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)忠誠保險計劃委員會
Brokers' Fidelity Insurance Scheme (BFI) 經(jīng)紀(jì)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(jīng)濟(jì)
bucketing 對敲
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 長倉；多頭*
Bulletin Board  交易議價板
business day 營業(yè)日
business registration certificate 商業(yè)登記證
butterfly spread 蝶式買賣
buy and hold strategy 囤倉策略
buy in 補(bǔ)購
buy order 買盤
buy-back【cf repurchase agreement】 回購
buy-out / buyout 收購