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金融词汇中英文对照

Accelerated depreciation AcceptorAccommodation paper Accounts payableAccounts receivable Accredited InvestorsAccredit valueAccreditingAccrual basisAccrued interestACEAcid Test RatioAcquisitionAcross the boardActing in concertActive assetsActive capitalActual marketActual priceActual useful lifeActuaryADBADRADSAd valoremAd valorem stamp duty AdjudicatorAdjustable rate mortgage (ARM) Admitted valueAffiliated companyAfter dateAfter-hours dealingAfter-marketAfter-tax profitsAfternoon sessionAge dependency (ratio)Agency accountAging analysis of accountsAGMAgreementAlert messageAll-or-none orderAllocationAllotteeAllotmentAllowanceAlpha (Market Alpha)Alternative investmentAmerican Chamber of Commerce American Commodities Exchange American Depository Receipt American Depository Share (ADS) American Stock Exchange American style optionAmortizable intangiblesAmortizationAmsterdam Stock ExchangeAnnual General Meeting (AGM) AnnualizedAnnual reportAnticipatory breachAntimonopoly ActAntitrustAPECAppeals panelAppreciationAppropriationArbitrageArbitrationArm's length transactionArrearsArticles of AssociationASEANAsian bank syndication marketAsian Development Bank (ADB)Asian dollar bondsAsian tigersAsia Pacific Economic Cooperation (APEC) Ask (asked) priceAsset AllocationAsset Backed SecuritiesAsset ManagementAsset strippingAsset swapAssignment methodAssociation of South East Asian Nations (ASEAN) ASXAt-the-close orderAt-the-moneyAt-the-money optionAuckland Stock ExchangeAuction marketAusterity measuresAuthorized capitalAuthorized fundAuthorized representativeAustralian Options MarketAustralian Stock ExchangeBack-door listingBack-end loadBack officeBack to back FX agreementBalance of paymentsBalance of tradeBalance sheetBalance sheet dateBalloon maturityBalloon paymentBank, Banker, BankingBank for International Settlements (BIS) BankruptcyBase dayBase rateBasel Capital Accord Basis Point (BP)Basis swapBasket of currencies Basket warrantBear marketBear positionBear raidBearerBearer stockBehind-the-sceneBelow parBenchmarkBenchmark mortgage pool BeneficiaryBermudan optionBest practiceBeta (Market beta)BidBig BandBill of exchangeBills departmentBinaryBinary optionBISBlackout periodBlock tradeBlue chipsBlue SkyBoard of directors Bona fide buyerBond marketBondsBonus issueBonus shareBook close dateBook closure period Book value BookbuildingBookrunnerBoom-bustBOOTBOTBottom lineBottom-upBounced cheque BourseBP (Basis Point) Brand management Break-up feesBreak-up valuation Breakeven point Bretton Woods SystemBridging loanBroad moneyBroker, Broking, Brokerage House Brussels Stock ExchangeBSSMBubble economyBuild, Operate and Transfer (BOT)Build, Own, Operate and Transfer (BOOT) Build/Supply-Service/Maintain (BSSM) Bull marketBulletsBullishBundesbankBusiness dayBusiness managementBusiness studiesButterfly spreadBuy-backBuy-side analystBuyer's creditBuyoutBy-lawC-CorpCACCAGRCalendar yearCall-overCall-spread warrantCall protection/provision Call warrantCallable bond Candlestick chartCapCapacityCAPEXCapital Adequacy Ratio Capital baseCapital expenditure CapitalizationCapital marketsCapital raisingCapped floaterCarry tradeCarrying costCarrying valueCash-settled warrant Cash earnings per share Cash flowCBOCBRCCCASSCDCDOCDSCeilingCeiling-floor agreementCentral Clearing & Settlement SystemCentral transaction logCentralized borrowing and lending systemCEOCEPACertificate of depositCertificate of incumbencyCertified Public Accountant (CPA)CFOChaebolChain debtsChange of domicileChapter 11Chartered financial analyst (CFA)Chicago Board of TradeChicago Board Options ExchangeChicago Mercantile ExchangeChief Executive Officer (CEO)Chief Financial Officer (CFO)Chief Information Officer (CIO)Chief Operations Officer (COO)China bankingChina Banking Regulatory Commission (CBRC) China Capital MarketsChina Development BankChina International Capital Corporation, CICC China privatizationChina restructuringChina Securities Regulatory Commission (CSRC) China Stock MarketsChinese WallCIOClaimClawback notificationClean priceCLOClosed-end fundClosing priceCo-lead managerCode of conductCollarsCollateralized Bond ObligationCollateralized Debt ObligationCollateralized Loan ObligationCollateralized Mortgage ObligationCo-managerComfort letterCommercial loanCommercial paperCommission rebateCommodity Exchange, Inc.Common stockCompany financeComplex cash flowCompound annual growth rateCompound optionConcessionConference callConfidential pre-filing reviewConfidential submissionConfidentiality agreementConglomerateConnected transactionConsiderationConsolidationConstant Maturity Treasury Derivative Constituent stockConstruction in progressConsumer Price Index (CPI)ConsumptionContested takeoverContingent liabilityContingent premiumContinuing obligationContra brokerContractual joint ventureControlling stake/interestConventional capConversion of state assets into state shares Conversion premiumConversion priceConversion ratioConverted net collectionsConvertible bondsConvertible currencyConvexityCOOCopenhagen Stock Exchange Core PCE deflator Corporate bondsCorporate finance Corporate governance Corporate vision CorporatizationCostCost overrun loansCost of carryCounsel's opinion CounterpartyCounterparty credit exposure CouponCoupon frequencyCoupon rateCovenantCovered warrantCPACPICredit Default SwapCredit facilitiesCredit foncia amortization Credit lineCredit-linked notesCredit ratingCredit riskCredit spreadCreditwatchCross currency interest rate swap Cross tradeCSRCCurrency optionCurrency swapCurrent account deficitCurrent asset/liabilityCurrent/liquid ratioCustodianCustoms & usagesCyclicalityDAXDaily marginDay countDay orderDebt equity ratioDebt-equity swapDebt issuing vehiclesDebt service coverage ratio Default fineDefaultingDefault interestDefault riskDefensiveDeferred assetDeferred chargesDeferred taxDefined Contribution Plan DeflationDeflatorDelayed dataDeleveragedDelineation of activitiesDelistDeltaDemutualizationDepreciationDeregulationDerivativesDeutsche Borse AGDeutsche Terminborse DevaluationDifferential reportingDilutionDirect investmentDirect labor costDirectional Movement Index (DMI) Directors' undertakingsDirty priceDisclaimerDisclosureDiscount rateDiscretionary managerDiscretionary orderDiscretionary powerDiscretionary trustDishonoured chequeDisinflationDisinterested shareholderDisposable incomeDistressed securitiesDiversificationDividendDividend in specieDJIADoha RoundDomestic Qualified Institutional Investor (DQII) Double bottom/double dipDow Jones Industries Average Index Downside riskDownstream enterpriseDownturnDQIIDragon bondsDrawing expense in advanceDual currency bondsDue-on-sale clauseDue diligenceDumpingDurationDynamic hedgingE-commerceE-tailersEAFEEASDAQEarning per share (EPS)EBITDAEECEmbedded optionEmerging marketEMUEngagement letterEnvironmental protectionEnvironmental wasteEPSEquity, EquitiesEquity cushionEquity warrantEUEuroEurobondEurodollar bondsEuropean Association of Securities Dealers Automated Quotations (EASDAQ)European Economic Community European Monetary Union (EMU) European Options Exchange European style optionEuropean Union (EU)Ex-couponEx-dateEx-dividend basisEx-rightsExchangeable bondExecutive directorExchange rateExercise priceExit feeExit priceExotic optionExotic warrantExploitation licenseExploitation rightExploration rightExport-oriented economyExposure draftExtendible bondsExternal auditorExternal debtExtraordinary general meeting (EGM) Extraordinary itemFace valueFair market valueFannie MaeFAS 133Feasibility reportFECFederal Deposit Insurance Corporation (FDIC) Federal National Mortgage Association (Fannie Mae)Federal Open Market CommitteeFee-Based ContentFFOFiduciaryFiduciary dutyFIGFinancial AdvisorFinancial Business Operation Permit Financial exposureFinancial forecastFinancial Institutions Group (FIG)Financial leaseFinancial ManagementFinancial Markets, Financial Products Financial ServicesFinancial yearFirst mortgageFiscal policyFiscal yearFixed asset losses in suspenseFixed incomeFlat tradesFloatationFloorFloor brokerFollow-on offeringFOMCForce majeureForeign Direct Investment (FDI)Foreign Exchange (FOREX)Foreign Exchange Business Operation Permit Foreign Exchange CertificateForeign exchange mortgage loanForeign exchange swap centerForeign-funded enterpriseFormulae Based AmortizationForward Rate AgreementFRAFranchiserFranchisorFrankfurt Stock ExchangeFree cash flowFree floatFRNFrontier tradeFTSE IndexFull disclosureFully dilutedFully paid-up capitalFundamentalsFund ManagementFuture marketFuturesFXG&AG7GAAPGatewayGATTGDPGDRGearing ratioGEMGeneral Agreement on Tariffs & Trade (GATT) General & Administrative ExpensesGeneral managementGeneral mandateGeneral offerGenerally Accepted Accounting PrincipleGini IndexGlobal bearer warrantGlobal coordinatorGlobal Depository ReceiptGlobal financeGlobal financial firm/institutionGlobal offeringGNPGoing publicGoods and services tax (GST)Goodwill amortizationGovernment Concessionary & Soft Loan Grace periodGreenshoeGross domestic productGross national productGross profitGross spreadGroup of SevenGrowth Enterprises Market (GEM) Growth FundGun jumpingH-shareHang Seng China Enterprise Index Hang Seng IndexHard currencyHard landingHedge accountingHedge FundHedgingHIBORHidden reservesHKFEHKMAHKSARHKSCCHKSEHolding CompanyHomepageHong Kong Futures Exchange Ltd.Hong Kong Interbank Offer Rate (HIBOR) Hong Kong Monetary AuthorityHong Kong Securities Clearing Co. Ltd. Hong Kong Special Administrative Region Hong Kong Stock ExchangeHot moneyHSCEIHSIHurdle rateHybrid capIASICPIdle fundsIMFIMMImplicit deflatorImplied volatilityImported inflationImport quotaImport tariffIn-the-moneyIncentive siteIncome taxIndemnificationIndexed performanceIndication of interestsIndicative priceIndustrial and Commercial Consolidated Tax InflationInformation memorandumInformation technology (IT)Initial Conversion PremiumInitial Public OfferingInsider tradingInsolventInstitutional investorIntangible assetIntellectual property (IP)Interest Rate Swap (IRS)Interest-bearing assetsIntergovernmental loanInterim reportIntermediaryInternational Accounting Standards (IAS) International FinanceInternational MarketInternational Monetary Fund (IMF) International Monetary Market (IMM) International Organization for Standardization International Trust & Investment Corp. Internet Content Provider (ICP)Internet presenceIntraday liquidityIntraday margin callIntranetIntrinsic valueInventoryInvestment, InvestingInvestment advice, Investment advisor Investment bank, Investment banking Investment gradeInvestment researchInvestor RelationsIPOIrrevocable letter of creditIRSISOIssued (and outstanding) shares IssuerITITICJGBJobberJoint accountJoint and several liabilitiesJoint global coordinatorJoint stock companyJoint ventureJointly operated minesJumbo certificateJunior mortgageJunk bondKorea Composite IndexKorea Stock ExchangeKuala Lumpur Stock ExchangeL/CLabor ArbitrageLagged effectLarge open positionLBOLead managerLegal persons sharesLenderLender of the last resort Letter of creditLevel playing fieldLeverage = level of debt/equity Leveraged Buy Out(LBO) Leveraged rateLIBORLicensed bankLienLIFFELimit orderLimited recourseLimited partnershipLinked Exchange Rate System Liquid investmentLiquid Yield Option Note LiquidityLiquidity ratioLiquidity riskListed companyLitigationLocal toll collecting highway infrastructure index Lock-inLock-outLock-upLock-Up AgreementLondon Commodity ExchangeLondon Interbank Offer RateLondon International Financial Futures and Options ExchangeLondon Metal ExchangeLondon Stock ExchangeLondon Traded Options MarketLong (position)Long callLong forwardLong options contractLong putLong straddleLong strangleLong-term shareholding (loyalty) incentiveLong-term supply agreementLoose bondLow-Budget OperationLoyaltiesLSELTM (Last twelve months)LTOMLYONM0M1M2M3M&AMaastricht TreatyMacroeconomicMadrid Stock ExchangeMain BoardMaintenance marginMakati Stock ExchangeMake-Whole CallMake-Whole ProvisionManagement Best PracticeManagement Buy-Out, MBOManagement feeManagement SeminarManagement ToolsManaging directorMandatory Provident Fund (MPF)Manila Stock ExchangeMarche a Terme International de FranceMarche des Options Negociables de la Bourse de ParisMarginMargin callMark-to-marketMarket accessMarket CapitalizationMarket economyMarket makerMarket shareMarketable securitiesMarketingMatched orderMaterial misstatementMATIFMature marketMaturityMBSMean reversionMedium and long term loansMedium Term NoteMemorandum and Articles of Association Memorandum of associationMemorandum of Regulatory Cooperation (MORC) Memorandum Of UnderstandingMergers & Acquisitions, M&AMezzanine fundMezzanine stageMFNMicro capitalizationMid-cap stockMilan Stock ExchangeMinority interestMisrepresentationModel CodeMonetarismMonetary policyMonetizeMoney-launderingMonopoly EnterpriseMontreal Stock ExchangeMoral hazardMoratoriumMortgage-backed securityMost Favored NationMOUMSCI (Morgan Stanley Capital International) MTNMulti-Lateral NettingMulti-Tranche OfferingMutual FundsNagoya Stock ExchangeNAPSNASDAQNational Association of Securities Dealers Automated QuotationsNational Automated Payment System National Bureau of Economic Research National Bureau of StatisticsNatural resourcesNAVNBICNDPNet book valueNet Domestic Product (NDP) Net incomeNet present valueNetting agreementNew York Cotton Exchange, Inc. New York Futures Exchange New York Mercantile Exchange New York Produce Exchange New York Stock Exchange Nikkei Stock AverageNil-paid rightsNo-load fundNominalNominee accountNon-callableNon-collateralized warrantNon-deliverableNon-farm payroll dataNon-operating incomeNon-performing assetNon-performing LoansNon-tradable shareNotes receivableNotifiable transactionNotional sizeNPLsObligatory rightODOdd lotsOECDOEMOff-balance sheetOff-board tradingOff-budgetaryOffer for saleOligopolyOne-on-oneOne-time mandatory call/put optionOPECOpen-end fundsOperating concessionsOperating profit/marginOperational riskOpportunity costOptionOrganization for Economic Co-operation and DevelopmentOrganization of Petroleum Exporting Countries (OPEC)Original Engineering ManufacturingOsaka Securities ExchangeOslo Stock ExchangeOTCOTC Bulletin BoardOut-of-the-moneyOutsourcingOver Draft/Over DrawOver-allotment optionOver-subscriptionOver-The-CounterOverboughtOverhead costOversoldOwned fund/own fundsP/E multipleP/E ratioPacific Economic Cooperation Council Pacific Stock ExchangePageviewPaid-up capitalPan-European Stock ExchangeParPar bondsParis BoursePartly-paid shareParityPatentPayment in lieu of noticePayoff periodPayoff profilePECCPegged Exchange Rate System Penalty provisionPenny stockPension PlanPer capita incomePerformance bondPerformance buydownsPerforming loanPhiladelphia Stock ExchangePhysical assets reserve specifically authorized Physical deliveryPhysical marketPhysical warrantPit tradingPlantPlain vanilla bondPollutantPollutant chargePortfolioPortfolio insurancePortfolio ManagementPositionPosition squaringPost-dated chequePot namesPotential obligationPower of attorneyPPIPPPPRPraecipiumPRC - People's Republic of ChinaPre-emptive rightPreference shares Preferential treatment PremiumPremium putPremium put structure PrepaymentsPresent valuePress releasePricePrice rampingPrice rangePrice talkPrice/Earning ratio (P/E) Price/Book value ratio Primary debtPrime ratePrincipalPriority Construction Treasury Private BankingPrivate EquityPrivate placementPrivate Wealth Management Privately negotiated options Privately operated mines PrivatizationProducer Price Index (PPI) Profit marginProfit-sharing planProformaProgram arrangerProject approvalProject financePromissory notePromoterProprietary Network System (PNS) ProspectusProtective putProvisional agreementProxyPSEPublic filingPublic ListingPublic RelationsPublic welfare fundPublicity restrictionPurchasing Power Parity (PPP)Pure playPut optionPut writerPutable bondPyramid sellingQ&AQDIIQFIIQualified Domestic Institutional Investor (QDII) Qualified Foreign Institutional Investor (QFII) Qualified Institutional Buyer (QIB)Qualitative analysisQuantitative analysisQuasi-credit financingsQuasi moneyQuick ratioQuoted company (= listed company) RallyRampingRandom assignmentRatingRating AgencyRatio of investmentsRaw materialsReal Estate Investment Trust (REIT) Real timeRealized interest rate RecapitalizationRecognition of incomeRecourseRecoveryRecyclingRed chipRed HerringRedeem/redemptionRefineryRegistered securitiesRegistration statementRegistrarREITRelative strength indexRent-seekingRepackaged asset vehiclesRepresentations and warranties Repurchase agreementResidual assetResidual valueResistance lineResolution Trust Corporation (RTC) Restricted license bankRestricted securities RestructuringResumption of tradingRetail players (= retail investors) Retail Price Index (RPI)Retained earningsReturn on assetReturn on capital employed Return on equityRevenue-sharingRevolving creditRight issueRights to the priority distributions Ring-fencingRisk factorRisk managementRisk premiumRisk rated ratioROARoadshowROCERoller-coaster swapROERound lotsRPIRSIRule 144AS&PS&P 500 IndexSales returnSamurai bondsSEAQSEATSSECSecond junior subordinated debenture Second liner/second line stock Secondary offeringSector FundSecularSecured debtSecuritiesSecurities and Futures Commission Securities Exchange Commission Securities Exchange of Thailand SecuritizationSeed financingSeed stageSell shortSell-side analystSelling concessionSenior debtSeparate listingSettlementSettlement riskSFCShanghai Stock ExchangeShareholders' EquityShareholder valueSharesSharpe RatioShelf CompanyShelf registrationShell companyShenzhen Foreign Exchange Trading Centre Shenzhen Stock ExchangeShort-term revolving letterShort (position)Short and medium term loansShort forwardShort sellingSidelined investorsSidelinerSight draftSIMEXSingapore International Monetary Exchange Singapore Stock ExchangeSingapore Straits Times IndexSinking fundSino-foreign joint ventureSmall CapSMESOEsSoft currencySoft landingSovereign riskSovereign rateSpecial stockSpin-offSponsorSpot marketSpot priceSpreadSprint periodStagflationStaggering maturitiesStakeholderStall speedStandard & PoorStartup financingStartup stageState-owned enterpriseState sharesStatic hedgingSterilizationStochastic processStock BrokerStock Exchange Alternative Trading System Stock Exchange Automated Quotations System Stock incentive schemeStock MarketStock Trader, Stock TradingStockholm Options MarketStocksStop loss limitStop loss strategyStraddleStrangleStrategic InvestmentStrategic InvestorStrategic saleStreet priceStressed securitiesStrike priceStripped securitiesStructure-induced equilibriumStructured bondStructured financingStructured noteSubordinated debtSubordinated debt w/ revenue participation rights SubparSunk costsSupply and marketing cooperativesSwapSwaptionSyndicated loanSynergySynthetic securitiesT/TTaiwan Weighted Stock IndexTake positionTARGET SystemTax benefitsTax haven jurisdictionTax rebateTaxable munisTelegraphic TransferTender bondTenorTerm sheetTerms of ReferenceThird linerTick sizeTight marketTime depositTime horizonTMTTokyo Grain ExchangeTokyo International Financial Futures Exchange Tokyo Stock ExchangeTokyo Sugar ExchangeToll revenue bondTop-downTop-up placingToronto Futures ExchangeToronto Stock ExchangeTracker Fund of Hong Kong (TraHK)Trade balanceTrade deficitTrade surplusTrancheTreasuryTreasury stripsTriangular debtTroughTrustee deedTurnoverTurnover ratioUmbrella fundUNUnappropriated profitsUnconditional and irrevocable letter of credit Uncovered callUncovered optionUnderlyingUnderlying assetUnderwriterUnderwritingUnderwriting syndicateUndistributed profit Unilateral/bilateral agreement Unit trustUnitary board systemUnited NationsUniversal discount rates Unlisted security Unsecured debt Unregulated issuerUpfront payment/fee Upfront premium payment Upside riskUptickUS Financial Firm/Institution US GAAPUS Investment BankUS TreasuryUse of proceedsUseful lifeUser-friendlyUser-pay principle Utilization rateValuationValue added taxValue-at-riskValue fundValue investmentVanilla bondsVariable contribution Variable equity return Variable-rate mortgage VelocityVenture capitalVertical mergerVertical spreadVery substantial acquisitionVeto powerVideo conferenceVolatilityVolatility Scan Range (VSR) VolumeWACCWages payableWarrantWash saleWatch listWeak holdingsWealth managementWeighted Average Cost of Capital Wellington Stock Exchange Whistleblowing policy Whitewash transactionWholly-owned subsidiary Winnipeg Commodities Exchange Wire roomWithdrawal PlanWithholding taxWonWorking capitalWorkoutWorld BankWorld Trade Organization (WTO)WTOX/B (Ex-bonus)X/D (Ex-dividend)X/R (Ex-rights)X/W (Ex-warrants)XeroxYankee bondsYear-end dividendYieldYield curveYield curve swapYield to callYield to crashYield to MaturityYield to putYoYYTMZero cost optionZero coupon bondsZero coupon convertible collateralized securities Zero coupon swapZero-sum gameZurich Stock Exchange资产担保证券(Asset Backed Securities的英文缩写)加速折旧承兑人;受票人;接受人融通票据;担保借据应付帐款应收帐款合资格投资者;受信投资人指符合美国证券交易委员(SEC)条例,可参与一般美国非公开(私募)发行的部份机构和高净值个人投资者。

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