A:Accountants会计师Aggregate Offering总发售Automatic自动anniversary.周年annual年Attendant随之而来的Attach附加Accelerate加速Advertisements广告Arouse激发Avoid避免Advance提前Accompanied同时附带Amount募集arrangement.安排Amendment修正案Amended修正Audited经审核Annually年报Accredited被认证的可信赖的Assets资产Asset-Backed资产担保Appropriately适当的Assessing评估Assumption假设Affirmed确认Allege指称涉嫌Affects影响Alters改变Analysts分析师Anticipated预期预计agreement-in-principle原则性协议Acquired收购Acquisitions并购Announcing宣布Announcements公告Available可用Altered改变Amount数额Apportionment分摊Attributes属性特性Appreciation升值Assumes假设承担anti-fraud反诈骗Adopted采用Assent同意Apparent authority表见代理Apparent明显的Accordance根据Alternative二选一Audited发放Assertive张扬Absent不存在Accompany伴随Affirmance断言确认Autonomy自主权Adverse对立Association关联Advantages优势Altered改变Articles章程Amend修改Appoint任命Affairs事务Ante事先Attractive吸引人的Adjust调整Aggressive积极的B:Bonus奖金Bound绑定Behalf代表Board股东Brokers经纪人Broadly宽泛Bidding投标blank check companies空白支票公司Bankruptcy破产Balance平衡Liability责任Ballot投票Bind捆绑约束Breaching违反Broad广泛Borne承担Bargaining谈判Board董事会burden of proof举证责任C:Carrier承保人Custodian托管人Criteria条件capital markets资本市场Capable能够Charitable慈善Counsel法律顾问combination transactions合并交易Connection连接结合Consent同意Conflict冲突Complete完整的Compliance合规性Communications通讯Commission佣金委员会Confirms确认Commitment承诺Commerce贸易Components组件Centralized集中的Commencement开始开端Cured补救Completion完成Corporate企业Condition状况调节条件Contents内容Circumvent规避Circumstances情况Comply遵守Correlation相关的Complaint投诉Concealment隐藏Compensation补偿报酬Covenants契约Compliance符合Concerns关注Consensus普遍Correction更正Context上下文Commence开展开始Categories种类类别Commonality共性capital资本Collectively集体共同Constituted构成Compulsory强制性的Contract合同Contractor承包商Contrary相反违背Common普通common stock普通股Commenced展开Consequences后果Conjunctive连带结合Consent同意Creditor债权人Conversion转化转换Consulting咨询Caveats注意事项Conditional有条件的Category范畴Characterize表征Conduct进行Course 过程Committed承担Constraints约束Confidential机密co-ownership共同所有权co-owners共有人chargeable缴纳征收Competition竞争Committees委员会Cumulative积累的Commingling混杂D:Dictated决定支配Desired需要的Default默认预设Discretion酌情Declares宣布Dutch Auction荷兰拍卖Delivery交付Decentralized分散的Disposition出售Directors主管Delist退市Deviation偏差Dismissed驳回Denied否认Deem认为Disclose披露Despite尽管Debt债务债务证券Definition定义Dividend股息分红dividend notices股息通知书Distributed分发Distributors分销商Definition范畴Disseminate发布Delegate委托Dispose处理处置Designated明示Doctrine原则Division分割Dissolution解散Dispose解除Duration持续期间Demand要求Distinguishes区分depository trust存管信托defenses保护辩护E:real estate房地产Emerging新型Escrow托管代理Evaluating评估Exercise行使Exemption免除豁免Engage从事Best Efforts尽力推销Eligible合格Exhibits展示Examination审查Exhibits表现Executive高管Executive officer执行官Equity权益证券股权Exceeding超过Excess超过Ea:证券交易法Exist存在Emphasis重点Existing现有Employer雇主Employee雇员Expect预期Enterprise企业Efforts影响努力Explicit明确Express表现Estoppel禁止反悔Establish建立Enforce执行Equitable doctrine公平原则Elements因素Extent程度Exhibition展览ex-ante事前elect选举Externalities外部性F:FACTORS因素Fiduciary信托诚信Facilitate方便Fiduciary委托forward-looking预测性foreseeable预见Firm Commitment包销承诺public float公众持股量free-writing prospectus补充说明招股说明书Furnished提供Failure未能Fluctuation波动Funds资金基金Forth提出Furnished提供Formation形成Formation建立Forestall阻止Faith诚信Fairly公平Formalities手续Flexibility灵活性Fundamental基础性Fixed固定Formalities形式G:Gauge评估Guarantees保证Governance控制Governing管理Guarantor保证人Gains收益H:Hysteria歇斯底里Hide掩盖Honor荣誉感I:Innocent无辜的Internal内部的Integration整合Identity身份Interpreted解释Ineligible Issuer不适格发行人Ineligible不合格Instruments工具Interstate洲际Intrastate周内Indirectly间接Integrated综合Imposes规定Isolated孤立的Inflated失实的Incorporated注册成立Immediately立即Identified确定Immaterial微不足道的无意义的Intentional故意的Intended预期的Inclusion列入包括Industries行业Impending即将Issuers发行人Initial初始Investment投资Investors投资者implied暗示infer推断Inference推论incentive诱因诱使intermediary中介机构inform告知incidental附带induced感应initial最初的indicates表示inequitable不公平independent独立的indicia象征intangible无形income Tax所得税initially分裂indemnification赔偿issuance发行involuntary非自愿injustice.不公平increasingly增长J:Joint共同joint venture agreement 合资协议K:L:lead book runners首席承销管理人Liquidity流动资金Legend图例Loan贷款Likelihood可能性limited liability partnerships有限合伙Link联系Labor劳动Loyalty 忠实Liquidation清算Lenders放款人Lack缺少M:Merits优点Manner方式Manifests体现Medium媒介MD&A财务状况及经营成果管理层讨论与分析Mandatory强制性Measured衡量Masks掩盖Magnitude幅度Merger并购合并Misleading误导Misrepresentation误导性陈述Market市场Merchant商人Manifestations表现Mutual相互Monitoring监督Misstatements错误陈述N:net worth净值Non－accredited 非可信赖Non-reporting Issuer不需申报之发行人national exchange国家交易所Negotiations谈判协商Negative负面的Negotiable协商Note支票Normative规范性O:Oriented面向Ongoing目前outstanding options尚未行使之购股权Outstanding优秀的Oral口头Offer要约Obligations义务off-balance sheet资产负债ordinary日常obtaining取得Obligations信息Objection反对Operations业务operating经营Outstanding已发行Omit省略Omission遗漏Occupy占有Obtain谋取得到P:Perspective观点preliminary prospectus初步招股说明书performance.表现Projections预测Permissible允许的Publicity宣传Precluded排除Penny低价Prior之前Prospectus招股说明书Prompt迅速的Persons Acting on Issuer’s Behalf发行机构代理人Prohibits禁止press release新闻稿Provisions规定public companies上市公司Percentage百分比Pervasive无孔不入的，普遍的Preceded事先post hoc事后Portion部分Proxy代理Preliminary初步的Possession隐藏Premised前提Positive正面的Presumed推定Proportion比例pro rata按比例Pooled汇集Provisions规定Purchase购买Purchasers购买者Participants参与者Promoted推动增进Primarily主要的Pension养老金Promoter发起人Profits利润Proposed建议Proposal提议Purpose目的Ratification批准追认Principal法规Perceived视为Precision准确Persistence持久性Permanent永久性Purportedly声称是据称是Perform履行prima facie初步Priority优先Punctilio拘束Participate分享Promoters发起人Q:Qualified资格Quorum法定人数R:recognition确认Revenue收入Reg提呈Random随机Restrictions限制Released公布Regularly定期Refusal拒绝Rationale理由Recipients of Selective Disclosure选择性披露对象Receivership被接管Regulation FD公平披露原则Reversed推翻Regulatory监管Relying依靠Rejected拒绝Reflect反映Raise筹集Regarded理会，对于有关Regardless不论Registrant注册人Reliable可靠的Repudiate否定Respect有关综合INTEGRATIONrank排名renounced放弃reversion归复权renegotiation重新协商represent代表residence居住地rescission解除S:Stale陈旧Scheduled预计预定Swarmed一拥而上Sufficient足够的Sophistication成熟度Scenario情景Size规模Specified指定Set组safe harbor免责条款Subdivision机构shell companies空壳公司Satisfy满足Shelf现货Seasoned Issuer成熟发行人Statutory法定Selective选择性Selects选择Substitute替代Sufficiently充分的Statistically统计Segment段Structure结构solicitation招标征集Suspended暂停Shares股份Significant重大显著Statement陈述Substance实质内容Subject受security future证券期货Stock股票Solely独自的solely by仅由Scheme方案Studio制片厂Subsequent后续的Scope范围Subchapter小节Satisfied满足Substantially基本上jointly and severally liable连带责任Segregated独立Secure保护Shift转移Sensitive灵敏敏感Senior高于Stream周期Sanction批准允许Severe严重Subsidiaries子公司Scienter故意Strict严格T:Threshold门槛Track营业Trust信托Therein其中Tend倾向Transmit传送Transition转变Termination终止Typically通常Trends趋势Transaction交易Train培训Types类型Traceable追溯Tenancy租赁Tangible有形U:Units单位Upcoming即将到来Underwriter包销商Underwriting包销Unseasoned Issuer不成熟发行人Undertaking承诺Unaccredited未经授权Volume交易量Unaware不知道Ultimately最终Unintentionally无意间Unexpectabl让人意外Unanimous一致的Unilaterally单方Unity统一Under-capitalization资本不足V:VPs副总裁Voluntarily自愿vice versa反过来Violated违反Volume交易量joint venture agreement 合资协议vacancies空缺victims受害者vertical垂直W:Wealth财富Warrants许可证Well-Known Seasoned Issuer (WKSI)知名成熟发行人Written offers书面报价Widespread广泛的Withdraw撤回Waive豁免Wages工资X:Y:Z:。