A - D
above par - 高於面值
accelerated depreciation - 加\速折\舊
accept order - 接價盤
Account Transfer Instruction (ATI) - 戶口轉移指示
accountability - 責任承擔
accountants' report - 會計師報告
accounting period - 會計\期間
accounting practice - 會計\慣例/實務
accounting standard - 會計準\則/標準
accounts payable - 應付賬款
accounts receivable - 應\收賬款
accretion; appreciation - 增值
accrual basis [accounting] - 應計\制【會計\】
accrual basis [accounting] - 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/累積折\舊
accumulated interest - 累計/累積利息
accumulated profits - 累計/累積利潤
acquisition of shells - 買殼
acquisition; takeover; buy-out / buyout - 收購
acting in concert - 一致行動
actual useful life - 實際可用年\期
actuary - 精算師
ad valorem stamp duty - 從價印花稅
additional margin - 額外按\金
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
Advisory Specialist Group - 專家諮詢小組
affiliated company; affiliate - 聯屬\公司
after-hours dealing - 收市後交易
after-tax profits - 稅後盈\利/利潤/溢利
after-tax real rate of return - 稅後實際回\報率
afternoon session - 午市
agency account - 代客買賣戶口
agency account - 代理戶口
agency trade - 代客買賣
agency trade - 經紀交易
agent - 代理人
aggregate auction; call auction - 集\合競價
Alert Message Service - 短訊提示服\務
All Ordinaries Index (AOI) - 所\有普通\股指數
allotment - 配\發
allottee - 獲配\發人
alternative investment - 另類投資
amalgamation; consolidation; merger - 合併
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
annual accounts - 年度賬目
annual general meeting (AGM) - 年度股東大\會*
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
appropriation - 撥款
arbitrage - 套戥 / 套匯* / 套利*
arrears - 欠款
arrears - 積欠款項
ASEAN Free Trade Area (AFTA) - 東盟\自由貿易\區
Asia Pacific Economic Cooperation (APEC) - 亞太經濟合作組織
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
ask price; asked price - 沽盤價
ask price; asked price - 賣盤價
asset - 資產
asset allocation - 資產調\配/調度
asset injection - 注入資產
asset stripping - 拆賣資產
asset swap - 資產調\換
asset-backed securities (ABS) - 有資\產支持的\債務證券
asset-backed securities (ABS) - 抵押證券
asset-backed securities (ABS) - 資產擔保證\券*
assignee - 獲分\配人士
assignment; transfer - 轉讓
assignor; transferor - 轉讓人
associated company/related company - 關\聯公司
associated company; associate company; associate - 聯營\公司
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
at-the-money option - 平價期權
at-the-money option - 等價期權
auction - 競價投標
auction market - 競價市場
auction [= open outcry] - 口頭競\價 / 口頭唱價*【= 公開\喊價】
audited accounts - 經審核賬目
auditor - 核數師
auditor - 審計師*
auditors' report - 核數師\報告
austerity measures - 緊縮措施
Australian Stock Exchange (ASX) - 澳洲證券交\易所
authorised capital - 法定股本
authorised user - 認可用戶
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 / 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
backdoor listing - 借殼上市
bad debt - 壞賬
bait order - 餌盤
balance - 結餘
balance - 餘額
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
bank confirmation - 銀行確認書
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
banker's acceptance - 銀行\承兌匯票
banking facility - 銀行\融通額/融資額
base day - 基準日
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 - 基點
basis point - 點子
basis risk - 基準風險;基本風\險
basket of currencies; currency basket - 一籃子貨幣
basket warrant - 一籃子備\兌證
Bear Equity Linked Instrument (Bear ELI) - 「\看跌」\股票掛\鉤票據
bear market - 熊市
bear position; short position - 空倉 / 空頭*
bear raid - 瘋\狂拋\售
below par - 低於面值
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
best execution price - 最佳成交價
best price - 最佳價格
beta coefficient - 「\啤打」係\數
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\邊淨額結算
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
block order - 大額買賣盤
block trade - 大手交易
Block Trade Facility; Block Trading Facility (BTF) - 大手交易機制;大手交易設施
blue chip - 藍籌\股
board lot - 買賣單位
board lot; round lot - 手
board of directors - 董事會
boiler room - 鍋\爐室
bond; debenture; debt securities; loan stock - 債券
bonus issue - 派送股份/紅股
bonus issue - 紅股發行
bonus share - 紅股
book building method - 詢價制*
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
book runner - 配\售經辦人
book value - 賬面值
breadth of the market - 市場闊度
breakeven point - 打\和點
breakeven point - 損\益平衡點
brokerage - 經紀佣金
brokerage house - 經紀行
bubble economy - 泡沫經濟
Bull Equity Linked Instrument (Bull ELI) - 「\看漲」股票\掛鉤票\據
bull market - 牛市
bulletin board - 公告\板
business day - 營業日
butterfly spread - 蝶式買賣
buy and hold strategy - 囤倉策\略
buy in - 補購
buy order - 買盤
buyout repo - 買斷式回購*
calendar spread; time spread; horizontal spread [options] - 跨期買賣【\期權】
call option - 買入期權*
call option - 認購期權
call premium [bonds] - 贖回溢價【\債券】
call price [CBBC] - 收回\價【牛\熊證】
call spread derivative warrant - 跨價衍生權證
call warrant - 回購權證
call warrant - 認購權證
call writer - 認購期權沽出者
call-over - 公開作\價
Callable Bull/Bear Contract - 牛\熊證
cancelled share - 註銷股份
candlestick chart - 陰陽燭圖
candlestick chart - 燭柱圖
capital account - 資本項\目*
capital adequacy - 資本充裕程度
capital adequacy ratio - 資本充裕/充足比率
capital appreciation; capital gain - 資本增值
capital expenditure - 資本支出
capital gain - 資本增益
capital gains tax (CGT) - 資本增益/增值稅
capital loss - 資本虧損
capital market - 資本市場
capital preservation product - 保本產品
capital reserve - 資本儲備
capitalisation - 資本化
carried forward [accounting] - 結轉【\會計】
carry trade - 套利交\易
cash commission rebate; cash rebate - 現金\回佣
cash company - 現金資\產公司
cash flow - 現金流\向 / 現金流* / 現金\週轉
cash flow statement - 現金流\動表
cash prepayment service - 款項預繳服\務
cash settlement; cash on delivery (COD) - 現金交收
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 Register - 中央結算系統登記冊
ceiling-floor agreement - 上下限\協議
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 nominee - 中央代理人
central transaction log - 中央交易紀錄
centralised borrowing and lending system - 中央股份\借貸系統
chain principle - 連鎖\關係原\則
charge - 收費
charge; pledge - 抵押
chartered financial analyst - 特許財務\分析\員
Chicago Board of Trade (CBOT) - 芝\加哥交\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 Banking Regulatory Commission (CBRC) - 中國銀行業監督管\理委員會(中國\銀監會)
China Foreign Exchange Trade System (CFETS) - 中國外匯交\易中心
China Insurance Regulatory Commission (CIRC) - 中國保險監督管\理委員會(中國保\監會)
China Securities Depository & Clearing Corporation Limited (CSDCC) - 中國證券登記結算有\限責任公司(中國結算公司)
China Securities Index Co., Ltd - 中證指\數有限\公司
China Securities Regulatory Commission (CSRC) - 中國證券監督管\理委員會(中國證\監會)
China-controlled company (Red Chip) - 中資企業控股公司(紅籌股)
Chinese depository receipt (CDR) - 中國存託憑證*
Chinese depository receipt (CDR) - 中國預託證\券
Chinese Gold and Silver Exchange Society - 金\銀業貿易\場
Chinese Wall - 職能劃\分制度 / 職能分管制度
circuit breaker - 自動\暫緩交易機制
circuit breakers - 跌停\板措施
claw back mechanism - 回補機\制
clearing - 清算
clearing - 結算
clearing house - 結算所
clearing price - 清算價
clearing price - 結算價
close out; cover; position squaring - 平倉
closed-end fund - 閉端式基金
Closer Economic Partnership Arrangement(CEPA) - 更緊密經貿關係安排
closing buy [options] - 平買入倉\【期權\】
closing contract - 平倉合約
closing price - 收市價
closing price - 收盤價
closing sale [options] - 平賣出倉\【期權\】
closing stock - 期\末存貨
closing transaction - 平倉交易
cold shoulder order - 冷淡對待令
collateral; security - 抵押品
collateral; security - 擔保\物*
collateralised loan obligation (CLO) - 貸款抵押證券
collateralised warrant - 有\抵押權證
combined net tangible assets - 合併有形資產淨\值
commercial paper - 商業票\據
commission rebate - 佣金回\扣
Commissioner of Insurance - 保險業\監理專員
commodities dealer - 商\品交易商
Companies Registry - 公司註\冊處
compliance adviser - 合規顧問
compliance officer - 監察主任
composite risk - 綜合風險
compulsory buy-in; forced buy-in - 強制補購
concept stock - 概念股
connected person - 關\連人士
connected transaction - 關\連交易
consideration - 代價
consideration - 約價*
consideration share - 代價股份
consolidated financial statement - 綜合財務\報表
consolidation; integration - 整合
contested takeover - 爭奪式\收購
contingent liabilities - 或\然負債
contingent premium - 或\有保費
continuing connected transaction - 持續\關連交\易
continuing obligation; on-going obligation - 持續責任
continuous auction - 連續競價
continuous net settlement (CNS) - 持續淨額交收
Continuous Quotes - 持續\報價
contra broker - 對手經紀
contract note - 買賣單據
contract size - 合約\股數
contract specifications - 合約規\格
contract unit - 合約\單位
contractual mutual fund - 合約互\惠基金
contribution - 供款
controlling interest - 控股權益
controlling shareholder - 控股股東
controlling shareholder - 控權股東
conversion ratio - 換\股比率
convertible bond - 可轉換/可換\股債券
convertible note - 可轉換/可換\股票據
convertible redeemable note - 可轉換/可換\股可贖回票據
convertible securities - 可轉換/可換\股證券
core earnings - 核心盈\利
cornering; squeeze; short squeeze - 挾倉
corporate accounting - 集\團會計
corporate bond - 公司債*
corporate governance - 公司治\理*
corporate governance - 企業管治
Corporate Investor Account - 公司投資\者戶口
cost effectiveness - 成\本效益
cost of carry - 持\有成\本
cost of carry - 持權\成本【\期權】
counterparty - 交易對手
counterparty - 對手\方
counterparty risk - 對手風險
coupon-reset date - 調息日
coupon; coupon rate - 券面利率
coupon; coupon rate - 票面利率
coupon; coupon rate - 票面息率
covered call - 備\兌認購期權
covered option - 備\兌期權
covered short selling - 有\擔保的賣空交易
covered warrant - 備\兌權證
covered writing - 沽出備兌\期權
credit - 信貸
credit control - 信貸管制
credit rating - 信用評級
credit rating - 信貸評級
credit risk - 信貸風險
credit trading - 授信交\易*
creditor - 債權人
cross currency trade - 貨幣交叉盤買賣
cross listing; dual listing - 相互上市
cross-border listing - 跨境上市
crossing system - 交叉盤系統
crude oil futures - 原油期貨
cumulative voting - 累計投票制*
currency board system - 貨幣發行局制度
currency forward - 遠\期貨幣合約
currency futures - 貨幣期貨
currency warrant - 貨幣權證
current account - 往來賬
current account - 經常賬
custodian - 保管人
custodian - 託管人
daily average funds netting efficiency - 款項淨額結算每日平\均效\率
daily margin - 每日按\金
daily margin call - 每日按\金要求
day order - 即日盤 / 即日買賣盤
day trade - 即日平\倉交易
day trade - 即日買賣
day trade - 「\即日鮮」
de minimus waiver provision - 最低豁\免規定
dealer - 交易商
dealer - 自營\商*
dealer - 證券商
dealer's representative - 證券商代表
dealing director - 證券商\董事
dealing partnership - 證券合夥商\號
dealing practice - 買賣慣例
dealing room - 盤房
debenture - 債權證
debit - 借額
debt market - 債務市\場
debt repayment - 債務\償還
debt securities; loan stock - 債務證\券
debt-for-equity swap - 債轉股
debt-to-equity ratio - 負債比率
debt/equity ratio - 債務/股本金比\率*
debtor - 債務人
decaying asset - 遞\耗資產
deep-in-the-money option - 極價內期權
deep-out-of-the-money option; tails - 極價外期權
deferred share - 遞延股
deferred tax - 遞延稅項
deflation - 通貨緊縮 / 通縮
delayed data - 延時資訊
delayed data - 非\即時數據
delineation of activities - 業務劃\分
delisting - 退市
delisting - 除牌
delisting - 摘\牌*
delivery - 交付
delta hedge - 無風\險對沖
delta [options] - 對沖值【\期權】
demutualisation - 股份\制
demutualisation - 將會\員制轉為股份\制
deposit-taking company (DTC) - 接受存款公司
depository receipt - 預託證\券
depreciation - 折\舊
depreciation - 貶值
deregulation - 放寬管制
deregulation of interest rates - 放寬\利率管制
derivative warrant - 衍生權證
derivatives - 衍生\產品; 衍生工具;衍生\品*
Derivatives Clearing and Settlement System (DCASS) - 衍生\產品結算及交收系統
derivatives market - 衍生\產品市場 / 衍生工具市場
Deutsche Bundesbank - 德意志聯邦銀行
Deutsche Terminborse (DTB) - 德國期貨及\期權交易所
diagonal spread - 對角買賣
dilution - 攤薄
direct business; direct business transaction - 兩邊客交\易
direct clearing - 直接結算
directors' fee - 董事袍金
directors' remuneration - 董事酬金
directors' report - 董事會\報告
disclaimer - 免責聲明
disclaimer - 無責任聲明
discloseable transaction - 須予\披露的交易
disclosure - 披露 / 披露事項
disclosure - 資料\披露
disclosure of interests - 公開權\益
disclosure of interests - 披露權益
disclosure-based - 以披露為本
disclosure-based - 以信息披露為重
discontinued operations - 已終止經營之業務
discount - 折讓
discount - 貼現
discount broker - 折讓經紀
discount broker - 減佣經紀
discount rate - 貼現率
discount window - 貼現窗
discount; haircut - 折\扣
discounted cash flow - 現金流\量折\現/貼現法
discretionary power - 酌\情權
disinflation; stagflation - 滯脹
dispersion [statistics] - 離差\【統計】
distributable profit - 可分派溢\利
distribution - 分派
dividend - 股息
dividend - 紅利*
dividend accumulator warrant - 盈\息權證
dividend and debt securities interest collection service fee - 代收股息/債券利息服\務費
dividend warrant - 股息單
dividend yield - 股息率
Dow Jones Industrial Average - 道\瓊斯工業平\均指\數
Dow Jones Industrial Average Options - 道\瓊斯工業平\均指\數期權
downtick; minus tick - 低於最佳賣\盤價 / 低於最好沽\盤價
dragon bond - 龍債券
dual filing - 雙\重存檔制度;\雙重\呈報規定
dual listing - 雙\重上市 / 雙\邊上市
due diligence - 仔細審查/審核
due diligence - 盡職審\查
dynamic hedging - 動\態對沖
