DOC《A》

A ? AAAC see Academic and Accreditation Advisory Committee 【SFC】 ABS see asset-backed securities ACCA see Association of Chartered Certified Accountants, The ACG see Asia-Pacific Central Securities Depository Group ACIHK see ACI-The Financial Markets of Hong Kong ADB see Asian Development Bank ADR see American depository receipt AFTA see ASEAN Free Trade Area AGM see annual general meeting AIB see Audit Investigation Board AIM see Alternative Investment Market【UK】 AIMR see Association for Investment Management and Research AMCHAM see American Chamber of Commerce AMEX see American Stock Exchange AMS see Automatic Order Matching and Execution System AMS/2 see Automatic Order Matching and Execution System / Second Generation AMS/3 see Automatic Order Matching and Execution System / Third Generation ANNA see Association of National Numbering Agencies AOI see All Ordinaries Index AOSEF see Asian and Oceanian Stock Exchanges Federation APEC see Asia Pacific Economic Cooperation API see Application Programming Interface APRC see Asia Pacific Regional Committee of IOSCO ARM see adjustable rate mortgage ASAC see Asian Securities'

Analysts Council ASC see Accounting Society of China ASEAN see Association of South-East Asian Nations ASIC see Australian Securities and Investments Commission AST system see automated screen trading system ASX see Australian Stock Exchange ATI see Account Transfer Instruction ABF Hong Kong Bond Index Fund ABF香港创富债券指数基金 ABF Pan Asia Bond Index Fund (Paif) 沛富基金 abnormal item 非正常项目 about order 近价盘 above par 高於面值 above the line 线上项目 Academic Advisory Committee【SFC】 学术界谘询委员会【证监会】 Academic and Accreditation Advisory Committee (AAAC) 【SFC】 学术评审谘询委员会【证监会】 accelerated depreciation 加速折旧 accept order 接价盘 acceptance 承兑 acceptance house 承兑行 accommodation bill 融通票 accommodation charge 融通收费 Account Transfer Instruction (ATI) 户口转移指示 accountability 责任承担;

问责 accountants'

report 会计师报告 accounting equation 会计程式 accounting period 会计期间 accounting practice 会计惯例;

会计实务 Accounting Society of China (ASC) 中国会计学会 accounting standard 会计准则;

会计标准 accounting treatment 会计处理方式 accounts payable 应付账款 accounts receivable 应收账款 accretion 增值 accrual basis【accounting】 应计制;

权责发生制*【会计】 accrued expenses 应计费用 accrued interest 应计利息 accrued revenue 应计收益 accumulated depreciation 累计折旧;

累积折旧 accumulated interest 累计利息;

累积利息 accumulated profits 累计利润;

累积利润 ACI-The Financial Markets of Hong Kong (ACIHK) 香港财资市场公会 acid-test ratio 酸性测试比率 acquisition 收购 acquisition of shells 买壳 acting in concert 一致行动 active business pursuits【GEM】 活跃业务纪录【创业板】 active market 交投活跃 actual market 现货市场 actual price 现货价 actual useful life 实际可用年期 actuary 精算师 ad valorem stamp duty 从价印花税 add-on 附加利益;

优惠 additional AMS terminal user 附加自动对盘终端机用家 additional margin 额外按金 Adjudication Division 审裁科 Adjudicator 审裁员 adjustable rate mortgage (ARM) 调息按揭 adjusted basis 调整基数 adjusted net assets 调整后资产净值 adjusted net tangible assets 调整后有形资产净值 adjustment 调整 administering bank 承办银行;

经办银行 admissible securities value 证券的认可价值 admitted value 认可值 advance 垫款 advance booking form 排期申请表格 Advertising Guidelines for Collective Investment Schemes 《集合投资计划的广告宣传指引》 Advertising Guidelines for Pooled Retirement Funds 《集资退休基金的广告宣传指引》 Advisory Committee【SFC】 谘询委员会【证监会】 Advisory Specialist Group 专家谘询小组 affiliate;

affiliated company 联属公司 after market / aftermarket 二级市场 after-hours dealing 收市后交易 after-tax profits 税后盈利;

税后利润;

税后溢利 after-tax real rate of return 税后实际回报率 afternoon session 午市 agency account 代理户口;

代客买卖户口 Agency Share Transfer System 【Mainland China】 代办股份转让系统 【中国内地】 agency trade 经纪交易;

代客买卖 agent 代理人 aggregate auction 集合竞价 aggregate market value 总市值 aging analysis of accounts 账龄分析 alert message 讯息提示 Alert Messge Service 短讯提示服务 All Ordinaries Index (AOI) 所有普通股指数 all-or-none order 全部完成或放弃买卖盘 allotment 配发;

股份配发 allottee 获配发人 allowance【accounting】 备抵【会计】 allowance for bad and doubtful debts 坏账及呆账备抵 alpha coefficient alpha 系数 alternate 替任人 alternative investment 另类投资 Alternative Investment Market (AIM)【UK】 另项投资市场【英国】 amalgamation 合并 Amended and Restated Addendum to Memorandum of Understanding Governing Listing Matters 上市事宜谅解备忘录补篇(重订版) American Chamber of Commerce (AMCHAM) 美国商会 American depository receipt (ADR) 美国预托证券;

美国存托凭证* American Stock Exchange (AMEX) 美国证券交易所 American style option 美式期权 amortisation 摊销 AMS order book 自动对盘系统未完成买卖盘纪录 AMS Second Terminal 自动对盘系统第二终端机 annual accounts 年度账目 annual general meeting (AGM) 股东周年大会;

年度股东大会* annual report 年报 Appeals Panel【SFC】 上诉委员会【证监会】 appetite for risk 风险容量 Application Programming Interface (API) 应用程式界面 Applied Research Fund 应用研究基金 appreciation 增值 appropriation 拨款 approved borrower 核准借入人 approved deposit fund 认可存款基金 approved lending agent 核准借出代理人 approved redeemable share 核准可赎回股份 arbitrage 套戥;

套汇*;

套利* arbitrary scale up method 随意提增法 arithmetic average;

arithmetic mean 【statistics】 算术平均数【统计】 arm'

s length transaction 公正交易 arrears 积欠款项;

欠款 articles of association 组织章程;

组织细则 ASEAN Free Trade Area (AFTA) 东盟自由贸易区 ASEAN Regional Forum 东盟地区论坛 Asia-Pacific Central Securities Depository Group (ACG) 亚太区中央证券存管处组织 Asia Pacific Economic Cooperation (APEC) 亚太经济合作组织 Asia Pacific Loan Market Association 亚太贷款市场协会 Asia Pacific Regional Committee (APRC) of IOSCO 国际证监会组织亚太区委员会 Asian and Oceanian Stock Exchanges Federation (AOSEF) 亚洲及大洋洲证券交易所联会 Asian Development Bank (ADB) 亚洲开发银行 Asian dollar bond 亚洲美元债券 Asian dollar market 亚洲美元市场 Asian Securities'

Analysts Council (ASAC) 亚洲证券分析员公会 Asian Securities Analysts Federation 亚洲证券分析家协会 ask price;

asked price 沽盘价;

卖盘价 asset 资产 asset allocation 资产调配;

资产调度 asset coverage 资产覆盖率;

资产保证 asset injection 注入资产 asset management company 资产管理公司 asset stripper 「拆骨专家」 asset stripping 拆卖资产;

资产拆卖 asset swap 资产调换 asset-backed securities (ABS) 抵押证券;

有资产支持的债务证券;

资产担保证券* assignee 受让人;

承让人;

获分配人士 assignment 转让 assignment【options】 指定分配【期权】 assignor 转让人 assistant supervisor【GEM】 助理主管【创业板】 associate 联系人士 associate;

associate company;

associated company 联营公司;

关联公司* associated person 相联人 Association Cambiste Internationale 国际外汇同业联会 Association for Investment Management and Research (AIMR) 投资管理研究联会 Association of Chartered Certified Accountants, The 特许公认会计师公会 Association of International Accountants, The 国际会计师公会 Association of National Numbering Agencies (ANNA) 国际编码机构协会 Association of South-East Asian Nations (ASEAN) 东南亚国家协会(东协) Association of Stockbrokers in Hong Kong (1891) 香港经纪协会(1891年) at-auction limit order 竞价限价盘 at-auction order 竞价盘 at-best order 最佳价格盘 at-the-close order 收市盘;

尾盘 at-the-money option 平价期权;

等价期权 at-the-opening order 开市盘;

头盘 ATI Batch File Transfer 户口转移指示整批档案传送 attributable equity interest 应占股权 auction 竞价投标 auction【= open outcry】 口头竞价【= 公开喊价】 auction market 竞价市场 Audit Committee【SFC】 核数委员会【证监会】 Audit Committee 审核委员会 Audit Investigation Board (AIB) 审计调查委员会 audit test 稽核测试 audit trail 审核线索;

覆核/追查根 audited accounts 经审核账目 auditor 核数师;

审计师* auditors'

report 核数师报告 austerity measures 紧缩措施 Australian Securities and Investments Commission (ASIC) 澳洲证券及投资监察委员会(澳洲证监会) Australian Stock Exchange (ASX) 澳洲证券交易所 authorised capital 法定股本 authorised clerk 出市员;

出市代表 authorised fund 认可基金 authorised representative 授权代表 authorised user 认可用户 automatched stock 自动配对股份 automated screen trading system (AST system) 自动荧幕交易系统 automatic exercise【options】 自动行使【期权】 Automatic Order Matching and Execution System (AMS) 自动对盘及成交系统(自动对盘系统) Automatic Order Matching and Execution System / Second Generation(AMS/2) 第二代自动对盘及成交系统 (第二代自动对盘系统) Automatic Order Matching and Execution System / Third Generation (AMS/3) 第三代自动对盘及成交系统 (第三代自动对盘系统) aver.

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