2021年ListingTerminologyVIP

1、LISTING TERMINOLOGY上市基本用语v1.0AENGLISH TERMSA1 Form中文A1 表格（呈 XX 联交所）Accounts Receivable应收账款AcquisitionAcquisition Premium收购收购溢价AgreementAllotment协议配股Annual General Meeting AGMAnnual Report年度股东大会年报Appendix pl. AppendicesApplication附件申请Arms Length Transaction公正交易Articles of Association AOAApproval公司章程批

2、准Asset TurnoverAsset Valuation资产周转率资产估值AssignmentAudit转让审计Average Annual GrowthAverage Annual Return平均年度增长率平均年度回报率BBack Door Listing借壳上市Bad DebtBalance Sheet不良贷款资产负债表Beneficial OwnerBlue Chip受益方蓝筹股Board of DirectorsBook Runner董事会账簿治理人 |精.|品.|可.|编.|辑.|学.|习.|资.|料. * | * | * | * | |欢.|迎.|下.|载. 第 1 页，共

3、9 页 |精.|品.|可.|编.|辑.|学.|习.|资.|料. * | * | * | * | |欢.|迎.|下.|载. Book Value账面价值Bridge Financing过渡融资Bridge Fund过桥资金Bridge Loan过渡贷款British Virgin Islands BVI英属维京（处女）群岛Buyout收购Buy Back回购C Calendar Year公历年、日历年Capital Account资本账户Capital Adequacy Ratio CAR资本充分率Carrying Value账面现行价值Carveout分拆上市Certificate证书Chec

4、klist核对清单、一览表Closing收盘、交易终止Collateral抵押品Comment看法Competent Authority有权机关CompoundAnnualGrowthRate CAGR复合年均增长率Compliance Undertaking合规承诺ConfidentialXXConfirm/ Confirmation确认Connected Person关联人Connected Transaction关联交易Consent Letter同意函Controlling Shareholder控股股东Convertible Bond可转换债券Coordination Meeting

5、和谐会第 2 页，共 9 页 |精.|品.|可.|编.|辑.|学.|习.|资.|料. * | * | * | * | |欢.|迎.|下.|载. Corporate Finance企业融资Corporate Governance企业治理Council法律顾问Creditor债权人CSRC中国证券监督治理委员会Current Account常常账户Current Assets流淌资产Current Liabilities流淌负债Current Yield现时收益率Custodian保管人D Debt Equity Swap债转股交易Debt Financing债务融资Debt Ratio负债比率D

6、ebt Restructuring债务重组Debtor债务人Default违约Delinquent拖欠债务Delivery交割、交货Demand Deposit活期存款Demerger分拆Depreciation折旧、贬值Dilution摊薄、减损Directors董事Distribution派发、安排、分红Distribution in Kind派发实物Dividend Policy股息政策Dividend Yield股息收益率Dual Listing两地上市Due Diligence尽职调查第 3 页，共 9 页Dummy Shareholder名义股东EEarnings盈利Earning

7、s Estimate盈利猜测Earnings Multiplier盈利倍数Earnings Per Share EPS每股盈利Effective Duration有效期限Equity股票、股本Equity Accounting权益会计Equity Financing股票融资Equity Multiplier股票倍数Escrow Agreement第三方保管协议Exchange交易所Expected Return猜测回报率FFace Value面值Fair Value公正价值Feasibility Study Report可行性报告Filing备案Financial Accounting财务会计

8、Financial Performance财务表现Fixed Asset固定资产Flotation发行、上市Follow-up跟进Force Majeure不行抗力GForeign Exchange FOREXGeneralAcceptedAccounting外汇通用会计制度Principles GAAPGoing Public公开上市Guarantor担保人HH-SharesH 股 |精.|品.|可.|编.|辑.|学.|习.|资.|料. * | * | * | * | |欢.|迎.|下.|载. 第 4 页，共 9 页HearingHKEx聆讯XX 联合交易所Holding Company控股

9、公司Hot Money热钱IIncluding but not limited to包括但不限于Income StatementIncome Tax损益表所得税Initial Public Offering IPOIntangible Asset首次公开上市无形资产InterestInternal Rate of Return IRR利息、权益内部回报率Investment Advisor投资顾问Investment Bank投资银行Investment Vehicle投资媒体JIssuerJoint Stock Company发行人股份公司LJoint VentureLegal Opinio

10、n合资企业、合资经营法律看法书Letter of Credit信用证Letter of IntentLeveraged Buyout意向书负债收购LiabilityLimited Liability负债ListListed Security清单上市证券LoanLondon Interbank Offer Rate LIBOR贷款伦敦银行同业拆放利率Long Term Assets长期资产Long Term Debt长期债务 |精.|品.|可.|编.|辑.|学.|习.|资.|料. * | * | * | * | |欢.|迎.|下.|载. 第 5 页，共 9 页 |精.|品.|可.|编.|辑.|学

11、.|习.|资.|料. * | * | * | * | |欢.|迎.|下.|载. MManagement Buyin MBIManagement Buyout MBO保留治理层的收购项目治理层收购项目Memorandum Memo备忘录Merger合并Ministry of Commerce中国国家商务部Minority InterestMinutes少数权益会议记录NNet Income NINet Present Value NPV净收入净现值OOffshoreOperating Ratio境外营运比率Outside Director外部董事Outstanding Documents欠缺文件

12、Overallotment超额配股权Over-The-Counter OTCOverseas Listing场外交易证券海外上市PParParity等值平价Par Value票面值Phantom StockPreferred Stock影子股票优先股Price-Earnings Ratio P/E Ratio市盈率Pro Forma备考，模拟 1Pro Forma Earnings备考盈利Professionals中介机构Profit利润Project项目Project Finance项目融资1 对投资届而言，指运算财务业绩，以强调当时或估计数据的方法；第 6 页，共 9 页Promissor

13、y Note本票Property财产、物业Proposal建议书Prospectus招股说明书QQuorum法定人数Queries询问RRed Chip红筹公司Registration登记Regulation法规Reorganization企业重组Resolution决议Restructuring业务重组Retained Earnings保留盈余Return回报率Return of Capital资本回报率Return of Assets ROA资产回报率Return on Net Assets RONA净资产回报率Revenue总收入Rider附文Risk风险Road Show路演SSAFE

14、国家外汇治理局SAIC国家工商行政治理总局SASAC国务院国有资产监督治理委员会Safe Harbor避风港Sales Contract买卖/ 销售合同Secretary of the Board董事会秘书Service Contract服务合同 |精.|品.|可.|编.|辑.|学.|习.|资.|料. * | * | * | * | |欢.|迎.|下.|载. 第 7 页，共 9 页ShareholderShareholding Equity股东股东权益Shares Outstanding已发行股票Share Pledge股权/份质押SGX新加坡交易所Social InsuranceSpecia

15、l Meeting社会保险暂时股东大会Special Purpose VehicleSponsor特别功能公司保荐人State-owned Enterprise SOESubmission Documents国有企业提交（文件）Subsequent Offering后续发行Subsidiary子公司、附属公司Supervisor监事Supporting DocumentsSyndicate支持文件承销团TTakeoverTaxable Income收购应课税收入Timetable时间表Term SheetTrack Record Period条款书记录时期UTurnoverUnderwriter周转率、成交量承销商Unrealized GainUnsecured Loan未实现收益无抵押贷款UpdateUse of Proceeds更新募集资金投向VValuation估值Valuation Report评估报告 |精.|品.|可.|编.|辑.|学.|习.|资.|料. * | * | * | * | |欢.|迎.|下.|载. 第 8 页，共 9 页 |精.|品.|可.|编.|辑.|学.|习.|资.|料. * | * | * | * | |欢.|迎.|下.|载. Value-Added Tax VAT增值税Verification Notes验证笔录W