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A
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ABF Hong Kong Bond Index Fund
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ABF香港創富債券指數基金
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ABF Pan Asia Bond Index Fund (Paif)
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沛富基金
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abnormal item
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非正常項目
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about order
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近價盤
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above par
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高於面值
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above the line
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線上項目
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Academic Advisory Committee【SFC】
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學術界諮詢委員會【證監會】
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Academic and Accreditation Advisory Committee (AAAC) 【SFC】
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學術評審諮詢委員會【證監會】
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accelerated depreciation
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加速折舊
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accept order
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接價盤
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acceptance
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承兌
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acceptance house
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承兌行
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accommodation bill
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融通票據
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accommodation charge
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融通收費
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Account Transfer Instruction (ATI)
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戶口轉移指示
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accountability
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責任承擔；問責
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accountants' report
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會計師報告
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accounting equation
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會計程式
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accounting period
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會計期間
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accounting practice
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會計慣例；會計實務
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Accounting Society of China (ASC)
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中國會計學會
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accounting standard
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會計準則；會計標準
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accounting treatment
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會計處理方式
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accounts payable
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應付賬款
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accounts receivable
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應收賬款
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accretion
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增值
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accrual basis【accounting】
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應計制；權責發生制*【會計】
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accrued expenses
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應計費用
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accrued interest
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應計利息
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accrued revenue
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應計收益
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accumulated depreciation
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累計折舊；累積折舊
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accumulated interest
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累計利息；累積利息
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accumulated profits
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累計利潤；累積利潤
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ACI-The Financial Markets of Hong Kong (ACIHK)
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香港財資市場公會
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acid-test ratio
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酸性測試比率
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acquisition
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收購
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acquisition of shells
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買殼
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acting in concert
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一致行動
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active business pursuits【GEM】
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活躍業務紀錄【創業板】
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active market
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交投活躍
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actual market
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現貨市場
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actual price
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現貨價
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actual useful life
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實際可用年期
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actuary
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精算師
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ad valorem stamp duty
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從價印花稅
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add-on
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附加利益；優惠
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additional AMS terminal user
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附加自動對盤終端機用家
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additional margin
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額外按金
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Adjudication Division
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審裁科
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Adjudicator
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審裁員
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adjustable rate mortgage (ARM)
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調息按揭
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adjusted basis
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調整基數
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adjusted net assets
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調整後資產淨值
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adjusted net tangible assets
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調整後有形資產淨值
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adjustment
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調整
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administering bank
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承辦銀行；經辦銀行
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admissible securities value
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證券的認可價值
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admitted value
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認可值
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advance
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墊款
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advance booking form
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排期申請表格
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Advertising Guidelines for Collective Investment Schemes
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《集合投資計劃的廣告宣傳指引》
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Advertising Guidelines for Pooled Retirement Funds
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《集資退休基金的廣告宣傳指引》
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Advisory Committee【SFC】
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諮詢委員會【證監會】
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Advisory Specialist Group
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專家諮詢小組
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affiliate; affiliated company
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聯屬公司
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after market / aftermarket
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二級市場
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after-hours dealing
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收市後交易
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after-tax profits
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稅後盈利；稅後利潤；稅後溢利
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after-tax real rate of return
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稅後實際回報率
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afternoon session
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午市
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agency account
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代理戶口；代客買賣戶口
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Agency Share Transfer System 【Mainland China】
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代辦股份轉讓系統 【中國內地】
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agency trade
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經紀交易；代客買賣
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agent
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代理人
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aggregate auction
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集合競價
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aggregate market value
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總市值
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aging analysis of accounts
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賬齡分析
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alert message
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訊息提示
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Alert Messge Service
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短訊提示服務
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All Ordinaries Index (AOI)
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所有普通股指數
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all-or-none order
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全部完成或放棄買賣盤
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allotment
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配發；股份配發
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allottee
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獲配發人
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allowance【accounting】
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備抵【會計】
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allowance for bad and doubtful debts
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壞賬及呆賬備抵
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alpha coefficient
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alpha 係數
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alternate
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替任人
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alternative investment
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另類投資
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Alternative Investment Market (AIM)【UK】
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另項投資市場【英國】
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amalgamation
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合併
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Amended and Restated Addendum to Memorandum of Understanding Governing Listing Matters
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上市事宜諒解備忘錄補篇(重訂版)
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American Chamber of Commerce (AMCHAM)
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美國商會
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American depository receipt (ADR)
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美國預託證券；美國存托憑證*
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American Stock Exchange (AMEX)
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美國證券交易所
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American style option
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美式期權
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amortisation
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攤銷
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AMS order book
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自動對盤系統未完成買賣盤紀錄
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AMS Second Terminal
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自動對盤系統第二終端機
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annual accounts
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年度賬目
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annual general meeting (AGM)
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股東周年大會；年度股東大會*
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annual report
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年報
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Appeals Panel【SFC】
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上訴委員會【證監會】
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appetite for risk
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風險容量
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Application Programming Interface (API)
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應用程式界面
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Applied Research Fund
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應用研究基金
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appreciation
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增值
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appropriation
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撥款
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approved borrower
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核准借入人
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approved deposit fund
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認可存款基金
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approved lending agent
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核准借出代理人
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approved redeemable share
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核准可贖回股份
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arbitrage
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套戥；套匯*；套利*
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arbitrary scale up method
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隨意提增法
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arithmetic average; arithmetic mean 【statistics】
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算術平均數【統計】
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arm's length transaction
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公正交易
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arrears
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積欠款項；欠款
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articles of association
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組織章程；組織細則
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ASEAN Free Trade Area (AFTA)
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東盟自由貿易區
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ASEAN Regional Forum
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東盟地區論壇
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Asia-Pacific Central Securities Depository Group (ACG)
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亞太區中央證券存管處組織
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Asia Pacific Economic Cooperation (APEC)
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亞太經濟合作組織
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Asia Pacific Loan Market Association
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亞太貸款市場協會
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Asia Pacific Regional Committee (APRC) of IOSCO
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國際證監會組織亞太區委員會
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Asian and Oceanian Stock Exchanges Federation (AOSEF)
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亞洲及大洋洲證券交易所聯會
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Asian Development Bank (ADB)
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亞洲開發銀行
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Asian dollar bond
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亞洲美元債券
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Asian dollar market
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亞洲美元市場
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Asian Securities' Analysts Council (ASAC)
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亞洲證券分析員公會
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Asian Securities Analysts Federation
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亞洲證券分析家協會
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ask price; asked price
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沽盤價；賣盤價
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asset
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資產
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asset allocation
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資產調配；資產調度
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asset coverage
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資產覆蓋率；資產保證
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asset injection
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注入資產
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asset management company
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資產管理公司
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asset stripper
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「拆骨專家」
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asset stripping
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拆賣資產；資產拆賣
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asset swap
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資產調換
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asset-backed securities (ABS)
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抵押證券；有資產支持的債務證券；資產擔保證券*
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assignee
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受讓人；承讓人；獲分配人士
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assignment
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轉讓
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assignment【options】
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指定分配【期權】
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assignor
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轉讓人
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assistant supervisor【GEM】
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助理主管【創業板】
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associate
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聯繫人士
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associate; associate company; associated company
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聯營公司；關聯公司*
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associated person
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相聯人
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Association Cambiste Internationale
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國際外匯同業聯會
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Association for Investment Management and Research (AIMR)
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投資管理研究聯會
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Association of Chartered Certified Accountants, The
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特許公認會計師公會
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Association of International Accountants, The
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國際會計師公會
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Association of National Numbering Agencies (ANNA)
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國際編碼機構協會
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Association of South-East Asian Nations (ASEAN)
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東南亞國家協會（東協）
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Association of Stockbrokers in Hong Kong (1891)
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香港經紀協會（1891年）
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at-auction limit order
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競價限價盤
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at-auction order
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競價盤
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at-best order
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最佳價格盤
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at-the-close order
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收市盤；尾盤
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at-the-money option
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平價期權；等價期權
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at-the-opening order
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開市盤；頭盤
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ATI Batch File Transfer
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戶口轉移指示整批檔案傳送
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attributable equity interest
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應佔股權
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auction
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競價投標
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auction【= open outcry】
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口頭競價【= 公開喊價】
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auction market
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競價市場
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Audit Committee【SFC】
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核數委員會【證監會】
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Audit Committee
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審核委員會
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Audit Investigation Board (AIB)
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審計調查委員會
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audit test
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稽核測試
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audit trail
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審核線索；覆核/追查根據
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audited accounts
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經審核賬目
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auditor
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核數師；審計師*
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auditors' report
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核數師報告
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austerity measures
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緊縮措施
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Australian Securities and Investments Commission (ASIC)
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澳洲證券及投資監察委員會（澳洲證監會）
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Australian Stock Exchange (ASX)
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澳洲證券交易所
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authorised capital
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法定股本
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authorised clerk
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出市員；出市代表
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authorised fund
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認可基金
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authorised representative
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授權代表
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authorised user
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認可用戶
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automatched stock
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自動配對股份
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automated screen trading system (AST system)
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自動熒幕交易系統
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automatic exercise【options】
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自動行使【期權】
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Automatic Order Matching and Execution System (AMS)
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自動對盤及成交系統（自動對盤系統）
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Automatic Order Matching and Execution System / Second Generation（AMS/2）
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第二代自動對盤及成交系統
（第二代自動對盤系統）
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Automatic Order Matching and Execution System / Third Generation (AMS/3)
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第三代自動對盤及成交系統
（第三代自動對盤系統）
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average daily turnover
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平均每日成交額
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Average Return Warrant
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平均結算權證
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average value order
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平均價盤
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