财务术语1.docx

估计使用年期 estimated useful life估值师 valuer估值报告 valuation report低收费经纪 discount broker低于面值 below par低于最佳卖盘价 / 低于最好沽盘价 downtick; minus tick实盘买卖价firm bid and ask quotations作价买卖 market making佣金回扣 commission rebate兑付 redemption免责声明 disclaimer冷淡对待令 cold shoulder order利息补贴 interest rate subsidy利息资本化 capitalisation of interest利益冲突事宜委员会 Conflict Committee利率上限 interest-rate ceiling利率掉期 / 利率调期* interest-rate swap利率期货 interest-rate futures利率衔接 interest collar; interest rate collar利润 profit初次公开招股 initial public offering （IPO）初步认购价 initial subscription price助理主管创业板 assistant supervisorGEM即日平仓交易 day trade即日回购协议银行 intraday repurchase agreementbanking即日有效买卖盘 good-for-day order即日拆借市场 intra-day money market即日流动资金 intraday liquidity即日差额缴款报告中央结算系统 Intra-day Marks Collection ReportCCASS即日追补按金 intra-day margin call即日报价 intraday quotation即日买卖 day trade即日盘 / 即日买卖盘 day order即日鲜 day trade即日额外按金 intra-day margin即月 front-month即夜传送报告资料服务中央结算系统 Overnight Report DistributionCCASS实时支付结算系统金管局 Real Time Gross Settlement system （RTGS）HKMA实时或取消 Immediate-or-Cancel （IOC）实时汇款同时交收银行 payment vs payment （PvP）banking实时信息 real time information实时数码数据传送专线 realtime digital datafeed实时数码数据服务 Realtime Digital Data Service （RDDS）实时转送 online transfer否定声明 negative statement; disclaimer囤仓策略 buy and hold strategy均衡价格 equilibrium price坐盘 proprietary trading夹仓 squeeze; short squeeze尾盘 at-the-close order技术分析 technical analysis投资分析员 investment analyst投资服务指令欧洲联盟 Investment Services Directive （ISD）European Union投资者户口服务 Investor Account Service投资者户口持有人 Investor Participant （IP）投资者户口持有人规则 Terms and Conditions for Investor Participants投资者与证券市场刊物 Investors and the Stock Marketpublication投资者应知多点刊物 Know More About Your Investmentpublication投资级别 investment grade投资理念 investment philosophy投资组合 portfolio投资组合经理 portfolio manager投资对象 investee投资管理研究联会 Association for Investment Management and Research （AIMR）投资顾问 investment adviser投资顾问委员会 Investment Advisory Committee投标程序 tender procedure折扣 discount; haircut折扣经纪 discount broker折算 translation折旧 depreciation折让 discount折让经纪 discount broker拋空 short selling改良特别股份交易方法 Enhanced Special Stock Trading Method更正交易 trade amendment更改财政年度结算日期 change of year end每日平均交收效率 daily average settlement efficiency每日交易活动及持仓报告期货 Daily Trading Activity and Open Positions Summary Reportfutures每日回报标准差 standard deviation of daily return每日按金 daily margin每日按金要求 daily margin call每日价格上限 daily trading limit每周港股统计数字 Weekly Hong Kong Stock Market Statistics每股有形资产净值 net tangible assets per share每股盈利 earnings per share （EPS）每股资产净值 net asset value per share没有利益关系的股东 disinterested shareholder没有预先借货的卖空活动 naked short selling没有担保的卖空交易 uncovered short selling私人户口交易指引 personal account dealing guidelines私人配售 private placing私人密码 personal identification number （PIN）私有化 / 私营化 privatisation系列按金价值 series margin value系统性风险 systematic risk系统参数 system parameter系统终止 system closure系统整合商 system integrator系统联通权 system access right系统联通权收费期权 System Access Right Feeoptions巡回推介 roadshow防止洗黑钱修订指引 Revised Guidance Notes Regarding Money Laundering亚太股市脉络 Regional Monitor亚洲证券分析家协会 Asian Securities Analysts Federation亚太区中央证券存管处组织 Asia-Pacific Central Securities Depository Group （ACG）亚太贷款市场协会 Asia Pacific Loan Market Association亚太经济合作组织 Asia Pacific Economic Cooperation （APEC）亚洲美元市场 Asian dollar market亚洲美元债券 Asian dollar bond亚洲货币世界（新加坡）有限公司 Money World Asia Pte Limited亚洲开发银行 Asian Development Bank （ADB）亚洲证券分析员公会 Asian Securities Analysts Council （ASAC）亚洲证券借贷协会 Pan Asian Securities Lending Association （PASLA）来回期权交易 round trip option transaction供股 rights issue供款 contribution供货商电子存盘系统 Vendor Electronic Filing System （VEF）两用画面终端机 dual mode terminal （DMT）两边客交易 direct business; direct business transaction两边客买卖盘 two-sided order两边开盘 two-way quote到期 / 到期日 maturity; expiry date到期月份 expiry month到期收益率 yield to maturity到期前有效买卖盘 good-till-date order （GTD）制订系统规模 system sizing制裁权 power of sanction券面利率 coupon; coupon rate协议安排 / 协议计划 scheme of arrangement取消交易期权 trade reversalsoptions取消交易合约期权 reversal contractoptions取消前有效买卖盘 good-till-cancelled order （GTC）受信人 fiduciary受信责任 fiduciary duty受益人 beneficiary受托人 trustee; fiduciary受监管之股份卖空活动 regulated short selling受让人 assignee; transferee垃圾债券 junk bond委托存款* designated deposit委派代表书 proxy form定息按揭 fixed-rate mortgage定期债券 term bond定价模式 pricing model定镜处理计算机 snapshotcomputer延时信息 delayed data往来账 current account或有保费 contingent premium或然负债 contingent liabilities所有普通股指数 All Ordinaries Index （AOI）所需回报率 required rate of return房地产投资信托基金 real estate investment trust （REIT）房地产投资信托基金守则 Code on Real Estate Investment Trusts承兑 acceptance承兑行 acceptance house承前会计 brought forwardaccounti