A | ||
ABF Hong Kong Bond Index Fund | ABF香港創富債券指數基金 | |
ABF Pan Asia Bond Index Fund (Paif) | 沛富基金 | |
abnormal item | 非正常項目 | |
about order | 近價盤 | |
above par | 高於面值 | |
above the line | 線上項目 | |
Academic Advisory Committee【SFC】 | 學術界諮詢委員會【證監會】 | |
Academic and Accreditation Advisory Committee (AAAC) 【SFC】 | 學術評審諮詢委員會【證監會】 | |
accelerated depreciation | 加速折舊 | |
accept order | 接價盤 | |
acceptance | 承兌 | |
acceptance house | 承兌行 | |
accommodation bill | 融通票據 | |
accommodation charge | 融通收費 | |
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 | 會計程式 | |
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 | |
ACI-The Financial Markets of Hong Kong (ACIHK) | 香港財資市場公會 | |
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 | |
Adjudicator | 審裁員 | |
adjustable rate mortgage (ARM) | 調息按揭 | |
adjusted basis | 調整基數 | |
adjusted net assets | 調整後資產淨值 | |
adjusted net tangible assets | 調整後有形資產淨值 | |
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】 | 諮詢委員會【證監會】 | |
Advisory Specialist Group | 專家諮詢小組 | |
affiliate; affiliated company | 聯屬公司 | |
after market / aftermarket | 二級市場 | |
after-hours dealing | 收市後交易 | |
after-tax profits | 稅後盈利;稅後利潤;稅後溢利 | |
after-tax real rate of return | 稅後實際回報率 | |
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 | |
alert message | 訊息提示 | |
Alert Messge Service | 短訊提示服務 | |
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 係數 | |
alternate | 替任人 | |
alternative investment | 另類投資 | |
Alternative Investment Market (AIM)【UK】 | 另項投資市場【英國】 | |
amalgamation | 合併 | |
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) | 美國預託證券;美國存托憑證* | |
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;年度股東大會* | |
annual report | 年報 | |
Appeals Panel【SFC】 | 上訴委員會【證監會】 | |
appetite for risk | 風險容量 | |
Application Programming Interface (API) | 應用程式界面 | |
Applied Research Fund | 應用研究基金 | |
appreciation | 增值 | |
appropriation | 撥款 | |
approved borrower | 核准借入人 | |
approved deposit fund | 認可存款基金 | |
approved lending agent | 核准借出代理人 | |
approved redeemable share | 核准可贖回股份 | |
arbitrage | 套戥;套匯*;套利* | |
arbitrary scale up method | 隨意提增法 | |
arithmetic average; arithmetic mean 【statistics】 | 算術平均數【統計】 | |
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 | |
ASEAN Regional Forum | 東盟地區論壇 | |
Asia-Pacific Central Securities Depository Group (ACG) | 亞太區中央證券存管處組織 | |
Asia Pacific Economic Cooperation (APEC) | 亞太經濟合作組織 | |
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 and Oceanian Stock Exchanges Federation (AOSEF) | 亞洲及大洋洲證券交易所聯會 | |
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 management company | 資產管理公司 | |
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;資產擔保證券* | |
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 | 聯繫人士 | |
associate; associate company; associated company | 聯營公司;關聯公司* | |
associated person | 相聯人 | |
Association Cambiste Internationale | 國際外匯同業聯會 | |
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 | 應佔股權 | |
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 Investigation Board (AIB) | 審計調查委員會 | |
audit test | 稽核測試 | |
audit trail | 審核線索;覆核/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 Execution System / 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 Return Warrant | 平均結算權證 | |
average value order | 平均價盤 |