证券投资词汇中英对照表

GlossaryofSecurities&Investment-A(1)证券投资词汇表AdvertisingGuidelinesforCollectiveInvestmentSchemesAdvertisingGuidelinesforPooledRetirementFundsAdvisoryCommittee【SFC】AdvisorySpecialistGroupaffiliate;affiliatedcompanyftermarket/aftermarketafter-hoursdealingafter-taxprofitsafter-taxrealrateofreturnafternoonsessionagencyaccountAgencyShareTransferSystem【MainlandChina】agencytradeagentaggregateauctionaggregatemarketvalueaginganalysisofaccountsAllOrdinariesIndex(AOI)allotmentall-or-noneorderallotteeallowance【accounting】allowanceforbadanddoubtfuldebtsalphacoefficientalternatealternativeinvestmentAlternativeInvestmentMarket(AIM)【UK】amalgamationAmendedandRestatedAddendumtoMemorandumofUnderstandingGoverningListingMattersAmericanChamberofCommerce(AMCHAM)Americandepositoryreceipt(ADR)AmericanStockExchange(AMEX)AmericanstyleoptionamortisationAMSorderbookAMSSecondTerminalannualaccountsannualgeneralmeeting(AGM)annualreportAppealsPanel【SFC】appetiteforriskAppliedResearchFundappreciationappropriationapprovedborrowerapproveddepositfundapprovedlendingagentapprovedredeemablesharearbitragearithmeticaverage;arithmeticmean【statistics】arm'slengthtransactionarrearsarticlesofassociationASEANFreeTradeArea(AFTA)ASEANRegionalForumAsiaPacificEconomicCooperation(APEC)《集合投资计划的广告宣传指引》《集资退休基金的广告宣传指引》谘询委员会【证监会】专家谘询小组联属公司二级市场收市后交易税后盈利；税后利润；税后溢利税后实际回报率午市代理户口；代客买卖户口代办股份转让系统【中国内地】经纪交易；代客买卖代理人集合竞价总市值账龄分析所有普通股指数全部完成或放弃买卖盘配发；股份配发获配发人备抵【会计】坏账及呆账备抵alpha系数替任人另类投资另项投资市场【英国】合并上市事宜谅解备忘录补篇(重订版)

美国商会美国预托证券美国证券交易所美式期权摊销自动对盘系统未完成买卖盘纪录自动对盘系统第二终端机年度账目股东周年大会年报上诉委员会【证监会】风险容量应用研究基金增值拨款核准借入人认可存款基金核准借出代理人核准可赎回股份套戥；套汇；套利算术平均数【统计】公正交易积欠款项；欠款组织章程；组织细则东盟自由贸易区东盟地区论坛亚太经济合作组织GlossaryofSecurities&Investment-A(2)证券投资词汇表Asia-PacificCentralSecuritiesDepositoryGroup(ACG)AsiaPacificLoanMarketAssociationAsiaPacificRegionalCommittee(APRC)ofIOSCOAsianDevelopmentBank(ADB)AsiandollarbondAsiandollarmarketAsianSecurities'AnalystsCouncil(ASAC)AsianSecuritiesAnalystsFederationaskprice;askedpriceassetassetallocationassetcoverageassetinjectionassetstripperassetstrippingassetswapasset-backedsecurities(ABS)assigneeassignmentassignment【options】assignorassistantsupervisor【GEM】associateassociate;associatecompany;associatedcompanyAssociationCambisteInternationaleassociatedpersonAssociationforInvestmentManagementandResearch(AIMR)AssociationofCharteredCertifiedAccountants,TheAssociationofInternationalAccountants,TheAssociationofNationalNumberingAgencies(ANNA)AssociationofSouth-EastAsianNations(ASEAN)AssociationofStockbrokersinHongKong(1891)at-auctionlimitorderat-auctionorderat-bestorderat-the-closeorderat-the-moneyoptionat-the-openingorderATIBatchFileTransferattributableequityinterestauctionauction【=openoutcry】auctionmarketaAuditCommittee【SFC】AuditCommitteeaudittestaudittrailauditedaccountsauditorauditors'reportausteritymeasures

AustralianStockExchange(ASX)authorisedcapitalauthorisedclerkauthorisedfundauthorisedrepresentativeauthoriseduserautomatchedstockautomatedscreentradingsystem(ASTsystem)automaticexercise【options】averagedailyturnoveraveragevalueorder亚太区中央证券存管处组织亚太贷款市场协会国际证监会组织亚太区委员会亚洲开发银行亚洲美元债券亚洲美元市场亚洲证券分析员公会亚洲证券分析家协会沽盘价；卖盘价资产资产调配；资产调度资产覆盖率；资产保证注入资产「拆骨专家」拆卖资产；资产拆卖资产调换抵押证券；有资产支持的债务证券受让人；承让人；获分配人士转让指定分配【期权】转让人助理主管【创业板】联系人士联营公司国际外汇同业联会相联人投资管理研究联会特许公认会计师公会国际会计师公会国际编码机构协会东南亚国家协会（东协）香港经纪协会（1891年）竞价限价盘竞价盘最佳价格盘收市盘；尾盘平价期权；等价期权开市盘；头盘户口转移指示整批档案传送应占股权竞价投标口头竞价【=公开喊价】竞价市场核数委员会【证监会】审核委员会稽核测试审核线索；覆核/追查根据经审核账目核数师；审计师*核数师报告紧缩措施澳洲证券交易所法定股本出市员；出市代表认可基金授权代表认可用户自动配对股份自动荧幕交易系统自动行使【期权】平均每日成交额平均价盘GlossaryofSecurities&Investment-B(1)证券投资词汇表B/Cdate(bookclosedate)BearELI(BearEquityLinkedInstrument)backdoorlistingbackupinteractivelinebaddebtbaitorderbalancebalanceofpaymentsbalancesheetbalancesheetdatebalancesheetequationbalancingitembankconfirmationBankforInternationalSettlements(BIS)BankofEnglandBankofJapanbankreconciliationstatementbanker'sacceptancebankingcompanybankingfacilityBankingOrdinancebannerbartertransactionbaretrusteebaseday

baselistingdocumentBaselAgreementBaselCommitteeonBankingSupervision(BaselCommittee)BaselConcordatbasispointbasketofcurrenciesbasketwarrantbatchsettlementrunBearEquityLinkedInstrument(BearELI)bearmarketbearpositionbearraidbearersecuritiesBearerTreasury【MainlandChina】belowparbelowthelinebenchmarkmortgagepoolbenchmarkyieldcurvebeneficialholderbeneficialinterestsbeneficialownerbeneficiarybenefits-in-kindbestexecutionprice截止过户日期「看跌」股票挂钩票据借壳上市后备联线通讯线路坏账饵盘结余；余额国际收支平衡；国际收支差额资产负债表年结日资产负债表编制程式平衡项目银行确认书；银行证明文件\o""国际结算银行英伦银行日本（中央）银行银行对账表银行承兑汇票银行银行融通额；银行融资额《银行业条例》以物易物的虚晃交易被动受托人基准日基础上市文件巴塞尔协议巴塞尔银行监管委员会(巴塞尔委员会)巴塞尔协定点子；基点一篮子货币一篮子权证；一篮子备兑证多批交收处理程序「看跌」股票挂钩票据熊市空仓；空头*疯狂抛售不记名证券不记名式国库券【中国内地】低于面值线下项目按揭贷款基准组合基准收益率曲线实益持有人实益权益实益拥有人受益人实物利益最佳成交价GlossaryofSecurities&Investment-B(2)证券投资词汇表bestpricebetacoefficientbetatestmodebidpricebid-askedspreadbidderBigBang【UK】bilateralnettingbillofexchangebinomialoptionpricingmodelBlack-ScholesoptionpricingmodelblanketwaiverblockorderblocktradeBlockTradeFacility;BlockTradingFacility(BTF)blockingperiodbluechipboardlotboardofdirectorsboilerroombondbonusissuebonussharebookbuildingmethodbookclosedate(B/Cdate)bookclosureperiodbookentrybookrunnerbookvalueboughtdealbreadthofthemarketbreakevenpointbridgingloanBrokerActivitiesWorkingTeamBrokerParticipant【CCASSParticipants】Broker'sRepresentativesCourseBroker'sRepresentativesExaminationbrokeragebrokeragehouseBrokerSuppliedSystem(BSS)Brokers'AccountingSystemBrokers'ElectronicSupportServices(BESS)Brokers'FidelityInsuranceCommitteeBrokers'FidelityInsuranceScheme(BFI)broughtforward【accounting】browseandpickbubbleeconomybucketingBullEquityLinkedInstrument

(BullELI)bullmarketbullpositionBulletinBoardbusinessdaybusinessregistrationcertificatebutterflyspreadbuyandholdstrategybuyinbuyorderbuy-back【cfrepurchaseagreement】buy-out/buyout最佳价格「啤打」系数反馈测试模式买价；买盘价买卖差价买家金融大改革【英国】双边净额结算汇票「二项式」期权定价模式「柏力克－舒尔斯」期权定价模式全面豁免；一般豁免大额买卖盘大手交易；大宗交易*；大额交易大手交易机制；大手交易设施暂停时段蓝筹股手；买卖单位董事会锅炉室债券派送股份；派送红股；红股发行红股累计投标制截止过户日期停止过户期间账面记录；账面过账配售经办人账面值全数包销市场阔度损益平衡点；打和点过渡性贷款经纪活动工作小组经纪参与者【中央结算系统参与者】经纪代表课程经纪代表考试经纪佣金经纪行经纪自设系统经纪会计系统经纪后勤办公室支援服务经纪忠诚保险计划委员会经纪忠诚保险计划承前【会计】浏览及挑选泡沫经济对敲「看涨」股票挂钩票据

牛市长仓；多头*交易议价板营业日商业登记证蝶式买卖囤仓策略补购买盘回购收购GlossaryofSecurities&Investment-C(1)证券投资词汇表cabinetbidcabinettradeCadburyCommittee【UK】CadburyReport【UK】CalculatedOpeningPrice(COP)calendarspread【options】callmarketcalloptioncallpremium【bonds】callspreadderivativewarrantcallwarrantcallwritercall-overcancelledsharecandlestickchartcapitalaccountcapitaladequacycapitaladequacyratiocapitaladjustmentcapitalappreciationcapitalexpenditurecapitalformationcapitalgaincapitalgainstax(CGT)capitallosscapitalmarketcapitalpluswarrantcapitalpreservationproductCapitalProtectedInstrument(CPI)capitalreservecapitalvaluecapitalisationcapitalisationissuecapitalisationofinterestcarriedforward【accounting】carrytradecashalternativecashclientcashcommissionrebate;

cashrebatecashcompanycashflowcashflowstatementcashmarketCashMarketConsultativePanelcashmarkscashondelivery(COD)cashprepaymentservicecashpricecashsettledELIcashsettlement"CaveatEmptor"(letthebuyerbeware)微值入价；微值交易微值交易凯伯里委员会【英国】凯伯里报告书【英国】拟定开市价格跨期买卖【期权】短期同业拆放市场认购期权赎回溢价【债券】跨价衍生权证认购权证；回购权证认购期权沽出者公开作价注销股份阴阳烛图；烛柱图资本账；资本项目*资本充裕程度资本充裕/充足比率资本调整资本增值资本支出资本筹集；集资资本增值；资本增益资本增值税；资本增益税资本亏损资本市场资本增值权证保本产品保本证资本储备资本值资本化；市值资本化发行；资金股本化利息资本化结转【会计】利差交易现金选择现金客户现金回佣现金回扣现金资产公司现金流向；现金周转现金流动表现货市场现货市场谘询小组现金差额缴款货银对付；现金交收款项预缴服务现货价以现金折算的息股证现金交收「买者自负」原则GlossaryofSecurities&Investment-C(2)证券投资词汇表CCASS/3CCASSDepositoryCCASSGuaranteeFundCCASSInternetSystemCCASSOperationalProceduresCCASSParticipant&DesignatedBankListCCASSPhoneSystem"ceaseanddesist"orderceiling-flooragreementcensureCentralClearingandSettlementSystem(CCASS)centralcounterparty(CCP)centraldepositoryCentralMoneymarketsUnit(CMU)【HKMA】centralnomineecentralorderbookcentraltransactionlogCentraledeLivraisondeValeursMobilieres(CEDEL)【Europe】centralisedborrowingandlendingsystemcertificateofincorporationcertificatereplacementserviceCertificateTreasury【MainlandChina】chainprincipleChamberofHongKongListedCompanieschangeofdomicilechangeofyearendchargechargingstructurecharteredfinancialanalystCharteredInstituteofCHATSPaymentInstructionChicagoBoardofTrade(CBOT)ChicagoBoardOptionsExchange(CBOE)ChicagoMercantileExchange(CME)chiefdealerChinaAssociationforthePromotionofInvestment(CAPI)ChinaBankingRegulatoryCommission(CBRC)Chinadepositoryreceipt(CDR)ChinaGovernmentSecuritiesDepositoryTrust&ClearingCo.Ltd.(CDC)ChinaInsuranceRegulatoryCommission(CIRC)ChinaInternationalEconomicandTradeArbitrationCommissionChinaSecuritiesDepositoryandClearingCompanyLimited(CSDCC)ChinaSecuritiesRegulatoryCommission(CSRC)ChinaSecuritiesRegulatoryCommissionOfficialBulletin【publication】ChinaStockMarketsWebChineseAssociationofSecuritiesInvestmentFunds,The(CASIF)ChineseGoldandSilverExchangeSociety,TheChineseInstituteofChineseNewsSystemChineseWall新一代中央结算系统中央结算系统证券存管处中央结算系统保证基金中央结算系统互联网系统《中央结算系统运作程序规则》《中央结算系统参与者及指定银行名录》「结算通」电话系统「终止及停止」令上下限协议谴责；指责中央结算及交收系统（中央结算系统）中央结算对手中央存管处债务工具中央结算系统【金管局】中央代理人中央买卖盘纪录中央交易纪录中央证券交收系统【欧洲】

中央股份借贷系统公司注册证书补发证书服务凭证式国库券【中国内地】连锁关系原则香港上市公司商会迁册更改财政年度结算日期抵押；押记；收费收费结构特许财务分析员特许管理会计师公会票据交换所自动转账系统付款指示芝加哥\o"期货"期货交易所芝加哥期权交易所芝加哥商品交易所首席交易员中国投资发展促进会

中国银行业监督管理委员会（中国银监会）中国预托证券；中国存托凭证*中央国债登记结算有限责任公司(中央国债登记结算公司)中国保险监督管理委员会（中国保监会）中国国际经济贸易仲裁委员会

中国证券登记结算有限责任公司

中国证券监督管理委员会（中国证监会）《中国证券监督管理委员会公告》【刊物】

中国证券市场网页中国证券业协会基金公会

金银业贸易场中国注册会计师协会

中文资讯系统职能划分制度；职能分管制度GlossaryofSecurities&Investment-C(3)证券投资词汇表churningcircuitbreakercircuitfeeCircularonProvisionofFinancialInformationontheInternet-LicensingRequirements【SFC】claimnoticeclassactionshareholderlawsuitclawbackmechanismClearTalk【publication】clearingClearingAgencyParticipant【CCASSParticipants】

clearingagreementClearingConsultativePanelclearinghouseClearingHouseAutomatedTransferSystem(CHATS)ClearingHouseElectronicSubregisterSystem(CHESS)【Australia】ClearingParticipant【optionstrading】clearingpriceclientaccountClientIdentityRule【SFC】clientmarginclientserverarchitectureclient'sagreementcloseoutclosed-endfundCloserEconomicPartnershipArrangement(CEPA)closingbuy【options】closingcontractclosingpriceclosingsale【options】closingstockclosingtransactionclosureofbooks;closureofregisterclusterserverCoalitiononServiceIndustry【HongKongGeneralChamberofCommerce】CodeofBankingPractice【HKMA】CodeofBestPracticeCodeofConductCodeofConductforPersonsLicensedbyorRegisteredwiththeSecuritiesandFuturesCommissionCodeofConductforShareRegistrars【SFC】CodeofConductforSponsorsandIndependentFinancialAdvisersCodeofConductRegulationsCodeonInvestment-linkedAssuranceSchemesCodeonPooledRetirementFundsCodeonRealEstateInvestmentTrustsCodeonShareRepurchases

CodeonTakeoversandMergersCodeonUnitTrustsandMutualFundscoldshoulderordercollateral频密交易跌停板措施；自动暂缓交易机制线路费有关在互联网上提供财经资讯的通告-发牌规定【证监会】索偿通知股东集体诉讼回补机制《结算纵横》【刊物】结算；清算*结算机构参与者【中央结算系统参与者】结算协议书结算谘询小组结算所票据交换所自动转账系统结算所电子附属登记系统【澳洲】

结算参与者【期权买卖】结算价；清算价客户户口客户身分规则【证监会】客户按金客户伺服器结构客户协议书；客户合约平仓；结清闭端式基金更紧密经贸关系安排平买入仓【期权】平仓合约收市价；收盘价平卖出仓【期权】期末存货平仓交易暂停办理过户登记手续群集式伺服器服务业联会【香港总商会】

《银行营运守则》【金管局】《最佳应用守则》《操守准则》《证券及\o"期货"期货事务监察委员会持牌人或注册人操守准则》《股份登记机构操守准则》【证监会】《保荐人及独立财务顾问的操守准则》

《专业操守规例》《与投资有关的人寿保险计划守则》《集资退休基金守则》《房地产投资信托基金守则》《公司购回本身股份守则》（《股份购回守则》）《公司收购及合并守则》《单位信托及互惠基金守则》冷淡对待令抵押品；担保物GlossaryofSecurities&Investment-C(4)证券投资词汇表collateraleligibilityCollateralisedBondObligation(CBO)CollateralisedLoanObligation(CLO)collateralisedwarrantcollectiveinvestmentfundcollectiveinvestmentscheme(CIS)CollectorofStampRevenueco-managercombinationordercombinednettangibleassetscomboordercomfortletter

commercialpapercommissionrebateCommissionerofInsuranceCommitteeofPaymentSystem【HKMA】CommitteeonUnitTrusts【SFC】commoditiesdealerCommoditiesTradingOrdinanceCommodityExchanges(Prohibition)OrdinanceCommodityFuturesTradingCommission(CFTC)【US】CommonCollateralManagementSystemcommonnominee"commonnominee"sharecertificateCommonRiskManagementSystemcommunicationstatusmessagelineCompanies(Amendment)Bill2003Companies(SummaryFinancialReportsofListedCompanies)RegulationCompaniesRegistryCompanyBulletinBoard【UK】CompensationCommitteeCompensationFundReserveAccountcomplianceofficer【GEM】compositeordercompositeriskcompositetablecompositetradesComptrolleroftheCurrency【US】compulsorybuy-inCompulsoryStockBorrowingandLendingServiceinCCASSComputershareHongKongInvestorServicesLimited(CHIS)concentratedpositionconcentrationriskconcentrationriskadjustmentconceptstockconditionalagreementconditionalcashofferConferenceofCentralSecuritiesDepositories(CCSD)ConflictCommitteeconnectedpersonconnectedtransactionconsiderationconsiderationissueconsiderationshareconsolidatedfinancialstatementconsolidation抵押品资格债券抵押证券贷款抵押证券有抵押权证集体投资基金集体投资计划印花税署署长联席经办人综合盘；组合盘合并有形资产净值综合盘；组合盘联系证明书；信心保证书；资料印证工作函商业票据佣金回扣；回佣保险业监理专员支付系统小组委员会【金管局】单位信托委员会【证监会】商品交易商《商品交易条例》《商品交易所（禁止经营）条例》商品\o"期货"期货交易委员会【美国】共同抵押品管理系统共用代理人「共用代理人」股票共同风险管理系统通讯线路现况显示行《20XX年公司(修订)条例草案》《公司(上市公司的财务摘要报告)规例》公司注册处公司交易板【英国】赔偿委员会赔偿基金储备账法规主任【创业板】综合盘；组合盘综合风险综合表综合买卖美元总会计长【美国】强制补购中央结算系统强制证券借贷服务香港中央证券登记有限公司集中持仓量集中风险集中风险调整概念股有条件协议有条件现金收购；有条件现金要约中央证券存管处国际会议利益冲突事宜委员会关连人士关连交易代价；约价*代价发行代价股份综合财务报表合并；整合GlossaryofSecurities&Investment-C(5)证券投资词汇表controllingshareholderconversion【options】conversionratioconvertiblebondconvertiblenoteconvertibleredeemablenote

控股股东；控权股东变换交易【期权】换股比率可转换债券；可换股债券可转换票据；可换股票据可转换可赎回票据；可换股可赎回票据

GlossaryofSecurities&Investment-C(6)证券投资词汇表conve