（财务知识）财务英语及培训教材逃税tax evasion逆向投资者contrarian逆差deficit; unfavourable difference; unfavourable variance逆差额【中央结算系统】unfavourable marks【CCASS】逆转交易【期权】trade reversals【options】逆转交易合约【期权】reversal contract【options】酌情支付的花红discretionary bonus payment酌情权discretionary power配售placing配售代理placing agent配售指引placing guidelines配售新股rights issue配售经办人book runner配发allotment除息基准ex-dividend basis除净日ex-date除净日未经调整之收市价ex unadjusted close除牌delisting除权ex-rights逃税tax evasion逆向投资者contrarian逆差deficit; unfavourable difference; unfavourablevariance逆差额【中央结算系统】unfavourable marks【CCASS】逆转交易【期权】trade reversals【options】逆转交易合约【期权】reversal contract【options】酌情支付的花红discretionary bonus payment酌情权discretionary power配售placing配售代理placing agent配售指引placing guidelines配售新股rights issue配售经办人book runner配发allotment除息基准ex-dividend basis除净日ex-date除净日未经调整之收市价ex unadjusted close除牌delisting除权ex-rights数师报告auditors' report核证附注verification notes浮息存款证floating rate certificate of deposit (FRCD) 浮息按揭variable-rate mortgage浮息票据floating rate note (FRN)海外发行人overseas issuer消耗性资产【期权】wasting asset【options】流动性不足/ 流通性不足illiquidity流动资金liquid capital流动资金比率/幅度liquidity ratio; liquidity margin流动资金调节窗Liquidity Adjustment Window (LAW)流动资金调节机制【金管局】Liquidity Adjustment Facility (LAF)【HKMA】流动资产liquid asset流通性liquidity流通风险liquidity risk流通量提供者liquidity provider特别限价盘special limit order特别处理股【中国内地】Special Treatment【Mainland China】特别征费Special Levy特别转让股【中国内地】Particular Transfer【Mainland China】特快登记/过户登记服务expedited registration service特殊项目exceptional item特许使用者privileged user特许财务分析员chartered financial analyst特许财务分析员公会Institute of Chartered Financial Analysts 特许管理会计师公会Chartered Institute of ManagementAccountants (CIMA)「特许证券商」制度【美国】Specialist System【US】特种国债【中国内地】Special Treasury【Mainland China】特种备兑证信息【大利市】exotic warrant information 【Teletext】留存股票treasury stock留存盈利/收益retained earnings; retained income「粉红价单」【美国】Pink Sheets【US】留存溢利/盈利retained profits留成资金/ 保留资金retained capital「粉红价单」【美国】Pink Sheets【US】纯交易板trading-only board纸黄金paper gold索偿通知claim notice蚊型股penny stock被动受托人bare trustee讯框传送交易网络frame relay trading network托管人custodian托管商参与者【中央结算系统参与者】Custodian Participant 【CCASS Participants】记名证券registered securities记名证书registered certificate记账式国库券【中国内地】Registered Treasury【Mainland China】财政司司长Financial Secretary财政年度financial year财政股东financial shareholder财政健全financial integrity财政部【中国内地】Ministry of Finance【Mainland China】《财政资源规则》Financial Resources Rules财务申报financial reporting财务风险financial risk; financial exposure财务租赁financial lease财务通融financial accomodation财务业绩financial results财务摘要报告summary financial report财务监管financial regulation财务顾问financial adviser财经市场发展专责小组The Financial Market Development Task Force《财经有道–––证券、期货及投资界专业道德实务指引》Ethics in Practice – A Practical Guide for Financial Practitioners财经事务及库务局Financial Services and the Treasury Bureau财经事务及库务局局长Secretary for Financial Services and the Treasury财经事务及库务局常任秘书长Permanent Secretary for Financial Services and the Treasury财资企业集团financial conglomerate追补按金margin call退市delisting退税tax rebate; tax refund香港投资者学会Hong Kong Institute of Investors (HKII)香港投资基金公会Hong Kong Investment Funds Association (HKIFA)香港股份商会（1921年）Hong Kong Stockbrokers' Association (1921)香港股票经纪会（1891年）Stockbrokers' Association of Hong Kong (1891)香港金融研究中心Hong Kong Institute for Monetary Research (HKIMR)香港金融管理局（金管局）Hong Kong Monetary Authority (HKMA)香港按揭证券有限公司The Hong Kong Mortgage Corporation Limited香港财务顾问学会Hong Kong Association of FinancialAdvisors香港财资市场公会Hong Kong Financial Markets Association 香港国际仲裁中心Hong Kong International Arbitration Centre香港货币及投资汇展Money World Asia Hong Kong香港创业投资协会Hong Kong Venture Capital Association香港期货交易所有限公司（期交所）Hong Kong Futures Exchange Limited (HKFE)香港期货结算有限公司HKFE Clearing Corporation Limited (HKCC)香港证券培训赞助基金Hong Kong Securities Training Sponsorship Foundation香港会计师公会Hong Kong Society of Accountants香港经纪协会（1891年）Association of Stockbrokers in Hong Kong (1891)香港经纪商会（1914年）The Hong Kong Stock Exchange香港董事学会The Hong Kong Institute of Directors香港资本市场公会Hong Kong Capital Markets Association香港管理专业协会Hong Kong Management Association香港网上经纪协会The Hong Kong Association of Online Brokers (HKAOB)香港银行公会Hong Kong Association of Banks香港银行同业拆息Hong Kong Interbank Offered Rate (HIBOR) 香港银行同业结算有限公司Hong Kong Interbank Clearing Limited香港总商会The Hong Kong General Chamber of Commerce 香港联合交易所月刊SEHK Monthly Bulletin香港联合交易所有限公司（联交所）The Stock Exchange of Hong Kong Limited (SEHK)《香港联合交易所有限公司创业板证券上市规则》（《创业板上市规则》）Rules Governing the Listing of Securities on the Growth Enterprise Market of the Stock Exchange of Hong Kong Limited (GEM Listing Rules)《香港联合交易所有限公司证券上市规则》（《证券上市规则》）Rules Governing the Listing of Securities on the Stock Exchange of Hong Kong Limited (Exchange Listing Rules)香港联合交易所期权结算所有限公司（联交所期权结算所）The SEHK Options Clearing House Limited (SEOCH)香港联合交易所信息服务有限公司Stock Exchange Information Services Limited (SEIS)香港证券市场文献及文物征集计划Hong Kong Securities Market Archives and Artifacts Collection Campaign香港证券交易所（1947年）The Hong Kong Stock Exchange 香港证券专业学会Hong Kong Securities Institute香港证券业同学会Hong Kong Securities Professionals Alumni Association《香港证券业参考手册》【刊物】The Hong Kong Securities Industry【publication】香港证券经纪业工作小组Working Group on Stockbroking in Hong Kong香港证券经纪业协会Hong Kong Stockbrokers Association香港证券学会Hong Kong Securities Professionals Association并购活动* mergers and acquisitions仓position个人大股东具报书Individual Substantial Shareholders Notification个人投资者户口Individual Investor Account个人客户individual client个人交易所参与者Individual Exchange Participant个人计算机终端机用户PC terminal user借方结余debit balance借款股loan stock借壳上市backdoor listing借贷资本loan capital借额debit伦敦国际金融期货及期权交易所London International Financial Futures and Options Exchange (LIFFE)伦敦期权市场London Traded Options Market (LTOM)伦敦证券交易所London Stock Exchange (LSE)冻结locked up冻结股份机制securities-on-hold mechanism原油期货crude oil futures套戥/ 套汇* / 套利* arbitrage差价spread差额缴款marks / marks payment库存股份/股票treasury stock弱势货币soft currency息股证Equity Linked Instrument (ELI)挟仓cornering; squeeze; short squeeze时间值time value; time premium时间戳记time stamp核心盈利core earnings核准可赎回股份approved redeemable share核准借入人approved borrower核准借出代理人approved lending agent核数委员会【证监会】Audit Committee【SFC】核数师auditor持续发售机制tap facility持续经营【会计】going concern【accounting】持续经营之业务continuing operation持续关连交易continuing connected transaction持权成本【期权】cost of carry指引摘要Guidance Note指示价格indicative price指定分配【期权】assignment【options】指定百分比prescribed percentage指定银行designated bank指定证券designated securities指数加权移动平均方法exponentially-weighted moving average指数套戥index arbitrage指数参与单位index participation unit指数掉期index swap指数期货index futures指数债券index bond指数预托证券index depository receipt; index share 指数认购权证index call warrant指数权证index warrant按市价计值mark to market / mark-to-market按金margin按金比例margin ratio按金交易margin trading按金减免margin relief按金对销margin offset按揭贷款基准组合benchmark mortgage pool按揭贷款发放者mortgage loan originator按金间距margin interval按揭证券mortgage-backed securities按盘价nominal price故障包容fault tolerance「柏力克－舒尔斯」期权定价模式Black-Scholes option pricing model查访inspection visit查询公布资料【中央结算系统】Enquire Announcement Information【CCASS】查询交收指示未获配对原因【中央结算系统】Enquire Unmatched SI Reason【CCASS】「查询报失股票资料」功能【中央结算系统】Enquire Reported Lost Certificate【CCASS】洗黑钱money laundering活跃业务纪录【创业板】active business pursuits【GEM】派送股份/红股bonus issue界面联系interfacing盈利earnings; profit盈利对利息倍数interest cover; interest coverage盈富基金Tracker Fund of Hong Kong (TraHK)盈余储备surplus reserve相互上市cross listing; dual listing相抵持仓offsetting position相对回报率relative return相对强弱指数Relative Strength Indicator (RSI)相联人associated person相关/指定资产underlying asset相关/指定证券underlying securities「看跌」股票挂钩票据Bear Equity Linked Instrument (Bear ELI)「看涨」股票挂钩票据Bull Equity Linked Instrument (Bull ELI) 约务更替novation约价* consideration纪律上诉委员会Disciplinary Appeals Committee纪律委员会Disciplinary Committee《纪律案例》Disciplinary Casebook《纪律处分程序手册》Handbook on Disciplinary Proceedings纪律处分权力disciplinary power纪律程序disciplinary procedures红股bonus share红股发行bonus issue红筹股red chip美元总会计长【美国】Comptroller of the Currency【US】美式期权American style option美国本土债券Yankee bond美国全国证券交易商协会自动报价系统/ 美国纳斯达克证券市场National Association of Securities Dealers Automated Quotations (NASDAQ)美国存管信托公司Depository Trust Company (DTC)【US】美国商会American Chamber of Commerce (AMCHAM)美国国家经济研究局National Bureau of Economic Research 【US】美国预托证券American depository receipt (ADR)美国联邦公开市场委员会Federal Open Market Committee (FOMC)美国联邦国家房屋贷款协会（房利美）Federal National Mortgage Association (Fannie Mae)美国证券交易所American Stock Exchange (AMEX)英伦银行Bank of England英格兰及威尔斯特许会计师公会Institute of Chartered Accountants in England and Wales (ICA England & Wales) 英国公认会计师公会Chartered Association of Certified Accountants (ACCA)英国投资管理监管组织Investment Management Regulatory Organisation (IMRO)英国金融业管理局Financial Services Authority (FSA)【UK】衍生产品/ 衍生工具derivatives衍生产品及风险管理文凭课程Diploma Course in Derivatives and Risk Management衍生产品市场/ 衍生工具市场derivatives market衍生产品市场咨询小组Derivatives Market Consultative Panel 衍生产品结算及交收系统Derivatives Clearing and Settlement System (DCASS)衍生权证derivative warrant要约offer计算按金程序margining process负债liabilities负债日indebtedness date负债比率debt-to-equity ratio重大交易major transaction重估revaluation重组reorganisation重置成本replacement cost重复认购multiple application重整账目restatement of accounts限制通知书restriction notice限制买卖期"black out" period限价盘limit order限价卖空规则tick rule面值face value; nominal value风险披露risk disclosure风险披露声明书【创业板】Risk Disclosure Statement【GEM】风险值value-at-risk风险容限risk tolerance风险容量appetite for risk风险参数risk parameter风险控制risk control风险排列方法risk array method风险排列按金制度risk array margining system风险排列算式risk array algorithm风险评估risk evaluation风险管理risk management; exposure management风险管理委员会Risk Management Committee风险鉴别risk identification食价price cheating; scalping首次上市费initial listing fee首次公开招股initial public offering (IPO)首次公开招股之进度报告Initial Public Offerings Progress Report首次认购费front-end load首席交易员chief dealer香港上市公司商会Chamber of Hong Kong Listed Companies 香港中央结算（代理人）有限公司HKSCC Nominees Limited香港中央结算有限公司（香港结算）Hong Kong Securities Clearing Company Limited (HKSCC)香港中央证券登记有限公司Computershare Hong Kong Investor Services Limited (CHIS)香港中国企业协会Hong Kong Chinese Enterprises Association《香港公司收购、合并及股份购回守则》【刊物】Hong Kong Codes on Takeovers and Mergers and Share Repurchases 【publication】香港公司秘书公会The Hong Kong Institute of Company Secretaries香港交易及结算所有限公司（香港交易所）Hong Kong Exchangesand Clearing Limited (HKEx)香港交易所(中国)有限公司HKEx (China) Limited香港交易所股份信息板HKEx Share Information Board 香港交易所信息服务有限公司HKEx Information Services Limited香港投资分析员公会Hong Kong Institute of Investment Analysts股票期货stock futures股票期权stock option; equity option股票期权系统Traded OPtions System (TOPS)股票期权参考教育站Stock Options Reference Educator (SCORE)股票期权从业员专业课程Professional Course for Equity Options Practitioners股票登记费scrip fee股票贷出户口Stock Lending Account股票归还stock return股价不动时回报standstill return股价敏感资料price-sensitive information股权equity interest; shareholding芝加哥交易所Chicago Board of Trade (CBOT)芝加哥商品交易所Chicago Mercantile Exchange (CME)芝加哥期权交易所Chicago Board Options Exchange (CBOE) 近价盘about order金银业贸易场Chinese Gold and Silver Exchange Society金银证券交易所The Kam Ngan Stock Exchange金融大改革【英国】Big Bang【UK】金融工具financial instrument金融中介现象financial intermediation金融中介机构/团体financial intermediary金融市场financial market《金融市场检讨报告》Report on Financial Market Review金融行动专责委员会Financial Action Task Force (FATF)《金融服务法令》【英国】Financial Services Act【UK】金融服务网络FinNet金融租赁* financial lease金融基建督导委员会The Steering Committee on the Enhancement of Financial Infrastructure金融期货financial futures金融机构financial institution金边证券gilt-edged securities长仓long position; bull position附加自动对盘终端机用家additional AMS terminal user附寄结单服务的股份独立户口【中央结算系统】Stock SegregatedAccount with Statement Service [CCASS]附带执行买卖盘【伦敦交易所】contingent order【LSE】附属公司subsidiary附属贷款subordinated loan「非上市可交易」股份"trading only" stocks非中介化disintermediation非市场庄家的交易non-market-making transaction非正常项目abnormal item非成立为有限公司的注册人士unincorporated registered person非即日平仓交易overnight trade非实时数据delayed data非受监管发行人unregulated issuer非所有者权益变动表statement of "non-owner movement in equity"非金钱佣金soft commission非金钱利益soft-dollar benefits非执行董事non-executive director非常重大的收购事项very substantial acquisition非现货月恒生指数期货合约non-spot month Hang Seng Indexfutures contract非登记持有人non-registered holder非结算的期权买卖参与者/ 非结算参与者/ 【期权买卖】Non-Clearing Options Trading Participant; Non-Clearing Participant (NCP)【options trading】非经常项目extraordinary item非认可负债non-ranking liabilities非整手买卖盘round-lot-plus order保本信托基金guaranteed unit trust保本产品capital preservation product保本证Capital Protected Instrument (CPI)保值公债【中国内地】Public Debt (Inflation-Linked Subsidy) Treasury【Mainland China】保留意见qualified opinion保管人custodian保障安排security arrangement《保障投资者条例》Protection of Investors Ordinance保险业监理专员Commissioner of Insurance保险业监理处Office of the Commissioner of Insurance保荐人sponsor《保荐人标准守则》Model Code for Sponsors《保荐人声明》Sponsor's Declaration保荐经纪sponsoring broker保证warranty保证人guarantor保证金margin保证金客户margin client保证金保险范围比率margin coverage ratio保证金借贷活动margin financing保证金价值margin value保证金证券交易户口Margin Securities Trading Account保证金融资margin financing保证基金Guarantee Fund「保护偿付」规则【期权】Payout-Protection Rule【options】信心保证书comfort letter信用评级credit rating信息交流exchange of information信托人trustee信贷credit信贷风险credit risk信贷评级credit rating信贷管制credit control信贷紧缩credit squeeze信贷额度* credit limit前收市价previous closing price《宣誓及声明条例》Oaths and Declarations Ordinance客户户口client account客户身分规则【证监会】Client Identity Rule【SFC】客户服务器结构client server architecture客户协议书/合约client's agreement客户按金client margin待转名股份"street name" share certificate后备资料复原软件file backup-restore macro后备联线通讯线路backup interactive line后进先出last in, first out (LIFO)后勤办公室back office恒生100 Hang Seng 100 (HS100)恒生中国内地流通指数Hang Seng Mainland Freefloat Index (HSMLFI)恒生中国内地综合指数Hang Seng Mainland Composite Index (HSMLCI)恒生中国企业指数（恒生国企指数）Hang Seng China Enterprises Index (HSCEI)恒生亚洲指数Hang Seng Asia Index (HSAI)恒生指数Hang Seng Index (HSI)恒生香港大型股指数Hang Seng HK LargeCap Index (HSHKLI)恒生香港小型股指数Hang Seng HK SmallCap Index (HSHKSI) 恒生香港中型股指数Hang Seng HK MidCap Index (HSHKMI) 恒生香港中资企业指数（中资企业指数）Hang SengChina-Affiliated Corporations Index (HSCCI)恒生香港流通指数Hang Seng HK Freefloat Index (HSHKFI)恒生香港综合指数Hang Seng Hong Kong Composite Index (HSHKCI)恒生伦敦参考指数Hang Seng London Reference Index (HSLRI)恒生流通50 Hang Seng Freefloat 50恒生流通中国内地25 Hang Seng Freefloat Mainland 25恒生流通香港25 Hang Seng Freefloat HK 25恒生流通综合指数Hang Seng Freefloat Composite Index (HSFCI)恒生信息科技指数Hang Seng IT Index (HSITI)恒生信息科技组合指数Hang Seng IT Portfolio Index (HSITP) 恒生综合指数Hang Seng Composite Index (HSCI)恒生/富时亚洲大企业指数FTSE/Hang Seng Asiatop Index恒生/富时亚洲分类指数FTSE/Hang Seng Asian Sector Indexes恒生/富时指数系列FTSE/Hang Seng Indexes恒指服务有限公司HSI Services Limited恒指国际有限公司HSI International Limited恒指期货Hang Seng Index Futures恒指期权Hang Seng Index Options恢复买卖resumption of trading持有成本cost of carry持股人的分布情况spread of holders持仓position持仓上限/ 限额position limit持仓比例position ratio《持仓限额及大额未平仓合约的申报规定指引》【证监会】Guidance Note on Position Limits and Large Open Position Reporting Requirements【SFC】持仓限额比率position limit ratio持仓风险调整position risk adjustment持仓净额net position持仓类别【期权】tier【options】《持牌人胜任能力的指引》Guidance Note on Competence 《持牌人进行持续培训的指引》Guidance Note on Continuous Professional Training持续专业培训课程Continuous Professional Training (CPT)持续净额交收continuous net settlement (CNS)持续责任continuing obligation; on-going obligation股份拆细split; stock split股份计划share scheme股份页【大利市机】stock page【Teletext】股份托管费stock custody fee股份提取费stock withdrawal fee股份结算费stock clearing fee股份认购权share option股份卖空试验计划Short Selling Pilot Scheme股份购回share repurchase《股份购回守则》Code on Share Repurchases股份转移日结单【中央结算系统】Daily Movement Statement 【CCASS】股份转移报告【中央结算系统】Statement of Stock Movement 【CCASS】股份权益share entitlements《股价敏感资料披露指引》Guide on disclosure ofprice-sensitive information股东名册register of members; share register股东周年大会annual general meeting (AGM)股东特别大会extraordinary general meeting (EGM)股东贷款shareholder loan股东应占溢利profits attributable to shareholders股东权益equity interest股东权益小组【证监会】Shareholders Group 【SFC】股息率dividend yield股息单dividend warrant股票出借人stock lender股票承押人stock pledgee股票非流动化immobilisation of share certificate股票非实物化dematerialisation of share certificate股票按贷财务活动share margin financing股票借贷stock borrowing and lending股票借贷数额资料页【大利市】stock borrowing and lending position information page【Teletext】股票期货stock futures股票期权stock option; equity option股票期权系统Traded OPtions System (TOPS)股票期权参考教育站Stock Options Reference Educator (SCORE)股票期权从业员专业课程Professional Course for Equity Options Practitioners股票登记费scrip fee股票贷出户口Stock Lending Account股票归还stock return股价不动时回报standstill return股价敏感资料price-sensitive information股权equity interest; shareholding芝加哥交易所Chicago Board of Trade (CBOT)芝加哥商品交易所Chicago Mercantile Exchange (CME)芝加哥期权交易所Chicago Board Options Exchange (CBOE) 近价盘about order金银业贸易场Chinese Gold and Silver Exchange Society金银证券交易所The Kam Ngan Stock Exchange金融大改革【英国】Big Bang【UK】金融工具financial instrument金融中介现象financial intermediation金融中介机构/团体financial intermediary金融市场financial market《金融市场检讨报告》Report on Financial Market Review金融行动专责委员会Financial Action Task Force (FATF)《金融服务法令》【英国】Financial Services Act【UK】金融服务网络FinNet金融租赁* financial lease金融基建督导委员会The Steering Committee on the Enhancement of Financial Infrastructure金融期货financial futures金融机构financial institution金边证券gilt-edged securities长仓long position; bull position附加自动对盘终端机用家additional AMS terminal user附寄结单服务的股份独立户口【中央结算系统】Stock Segregated Account with Statement Service [CCASS]附带执行买卖盘【伦敦交易所】contingent order【LSE】附属公司subsidiary附属贷款subordinated loan协议安排/ 协议计划scheme of arrangement取消交易【期权】trade reversals【options】取消交易合约【期权】reversal contract【options】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】snapshot【computer】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 forward【accounting】承配人placee承销* underwrite承销商* underwriter承办银行administering bank承让人assignee; transferee披露/ 披露事项disclosure披露权益disclosure of interests押记pledge抵押charge; pledge抵押安排security arrangement抵押品collateral; security抵押品资格collateral eligibility抵押债项secured debts抵押证券asset-backed securities (ABS)抵销set off「拆骨专家」asset stripper拆卖资产asset stripping招股书/ 招股章程prospectus招股价issue price招股机制offering mechanism招标发售offer by tender放宽利率管制deregulation of interest rates放宽管制deregulation服务业联会【香港总商会】Coalition on Service Industry【Hong Kong General Chamber of Commerce】东亚及大洋洲证券交易所联会East Asian and Oceanian Stock Exchanges Federation (EAOSEF)东南亚国家协会（东协）Association of South-East Asian Nations (ASEAN)东盟地区论坛ASEAN Regional Forum东盟自由贸易区ASEAN Free Trade Area (AFTA)武士债券samurai bond沽出未抵押期权naked option writing沽出备兑期权covered writing沽出认沽期权write a put option沽出认购期权write a call option沽空short selling沽盘sell order沽盘价ask price; asked price法人股【中国内地】legal person share【Mainland China】法定公益金【中国内地】statutory public welfare fund 【Mainland China】法定公积金【中国内地】statutory surplus reserve【Mainland China】法定股本authorised capital法定储备statutory reserve法律风险legal risk法律实体legal entity法团大股东具报书Corporate Substantial Shareholders Notification泡沫经济bubble economy波幅volatility注入资产asset injection炒高价格ramping; price ramping争夺式收购contested takeover物业估值师property valuer物业增值税property gains tax狙击手【收购】predator; raider【takeover】直接存款/存账指示Direct Credit Instruction (DCI)直接扣款/扣账指示Direct Debit Instruction (DDI)直接纳入中央结算系统的新股direct stock admission【CCASS】直接结算direct clearing直接结算参与者Direct Clearing Participant (DCP)直通式交易程序straight-through processing直驳光纤dark fibre直线折旧法straightline method of depreciation空仓/ 空头* bear position; short position《股市资料》Fact Book; Fact Sheet股市资料捐赠计划Stock Market Information Donation Programme股本share capital股本基数equity base股本价值value of equity capital股本证券equity securities股本权证equity warrant; subscription warrant (vs derivative warrant)股份化demutualisation股份代号stock code股份交收费stock settlement fee股份存入表格Stock Deposit Form股份存放费stock deposit fee股份收纳stock conversion股份有限公司joint stock company股份制demutualisation股份承押人stock pledgee股份承押人参与者【中央结算系统参与者】Stock Pledgee Participant【CCASS Participants】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魇德蚵艏?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【中国内地】interest rate subsidy【Mainland China】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初喂泄?initial public offering (IPO)初步认购价initial subscription price助理主管【创业板】assistant supervisor【GEM】即日平仓交易day trade即日回购协议【银行】intraday repurchase agreement 【banking】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 Report【CCASS】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 Distribution【CCASS】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 Market 【publication】《投资者应知多点》【刊物】Know More About Your Investment 【publication】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 Report【futures】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 Fee【options】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。