A
AAAC e Academic and Accreditation Advisory
Committee 【SFC】
ABS e ast-backed curities
ACCA e Association of Chartered Certified
Accountants, The
ACG e Asia-Pacific Central Securities Depository
Group
ACIHK e ACI-The Financial Markets of Hong Kong ADB e Asian Development Bank
ADR e American depository receipt
AFTA e ASEAN Free Trade Area
AGM e annual general meeting
AIB e Audit Investigation Board
AIM e Alternative Investment Market【UK】
AIMR e Association for Investment Management
and Rearch
AMCHAM e American Chamber of Commerce
AMEX e American Stock Exchange
AMS e Automatic Order Matching and Execution
System
AMS/2e Automatic Order Matching and Execution
System / Second Generation
AMS/3e Automatic Order Matching and Execution
System / Third Generation
ANNA e Association of National Numbering
Agencies
AOI e All Ordinaries Index
AOSEF e Asian and Oceanian Stock Exchanges
Federation
APEC e Asia Pacific Economic Cooperation
API e Application Programming Interface
APRC e Asia Pacific Regional Committee of
IOSCO
ARM e adjustable rate mortgage
ASAC e Asian Securities' Analysts Council
ASC e Accounting Society of China
ASEAN e Association of South-East Asian Nations ASIC e Australian Securities and Investments
Commission
AST system e automated screen trading system
ASX e Australian Stock Exchange
A TI e Account Transfer Instruction
ABF Hong Kong Bond Index Fund ABF香港創富債券指數基金
ABF Pan Asia Bond Index Fund (Paif)沛富基金
abnormal item非正常項目古诗清平乐村居
about order近價盤
above par高於面值
above the line線上項目
加纳总统Academic Advisory Committee【SFC】學術界諮詢委員會【證監會】
學術評審諮詢委員會【證監會】Academic and Accreditation Advisory
Committee (AAAC) 【SFC】
accelerated depreciation加速折舊
accept order接價盤
acceptance承兌
acceptance hou承兌行
忽然之间莫文蔚
accommodation bill融通票據
accommodation charge 融通收費
Account Transfer Instruction (A TI)戶口轉移指示
accountability責任承擔；問責
accountants' report會計師報告
accounting equation會計程式
accounting period會計期間
accounting practice會計慣例；會計實務
Accounting Society of China (ASC)中國會計學會
accounting standard會計準則；會計標準
accounting treatment會計處理方式
一年级美术简笔画
accounts payable應付賬款
accounts receivable應收賬款
accretion增值
accrual basis【accounting】應計制；權責發生制*【會計】accrued expens應計費用
accrued interest應計利息
accrued revenue應計收益
accumulated depreciation累計折舊；累積折舊accumulated interest累計利息；累積利息accumulated profits累計利潤；累積利潤
香港財資市場公會
ACI-The Financial Markets of Hong Kong
(ACIHK)
acid-test ratio酸性測試比率
acquisition收購
acquisition of shells買殼
acting in concert一致行動
active business pursuits【GEM】活躍業務紀錄【創業板】active market交投活躍
周易入门基础知识actual market現貨市場
金振彪
actual price現貨價
actual uful life實際可用年期
actuary精算師
ad valorem stamp duty從價印花稅
add-on附加利益；優惠
additional AMS terminal ur附加自動對盤終端機用家additional margin額外按金
Adjudication Division審裁科
Adjudicator 審裁員
adjustable rate mortgage (ARM)調息按揭
adjusted basis調整基數
adjusted net asts調整後資產淨值
adjusted net tangible asts調整後有形資產淨值adjustment 調整
administering bank承辦銀行；經辦銀行admissible curities value證券的認可價值
admitted value認可值
advance墊款
advance booking form排期申請表格
《集合投資計劃的廣告宣傳指引》Advertising Guidelines for Collective
Investment Schemes
《集資退休基金的廣告宣傳指引》Advertising Guidelines for Pooled Retirement
Funds
Advisory Committee【SFC】諮詢委員會【證監會】
Advisory Specialist Group專家諮詢小組
affiliate; affiliated company聯屬公司
after market / aftermarket二級市場
after-hours dealing收市後交易
after-tax profits稅後盈利；稅後利潤；稅後溢利after-tax real rate of return稅後實際回報率
afternoon ssion午市
agency account代理戶口；代客買賣戶口Agency Share Transfer System 【Mainland
代辦股份轉讓系統【中國內地】China】
agency trade經紀交易；代客買賣
agent代理人
aggregate auction集合競價
aggregate market value總市值
aging analysis of accounts賬齡分析
alert message訊息提示
Alert Messge Service 短訊提示服務
All Ordinaries Index (AOI)所有普通股指數
all-or-none order全部完成或放棄買賣盤allotment配發；股份配發
allottee獲配發人
allowance【accounting】備抵【會計】
allowance for bad and doubtful debts壞賬及呆賬備抵
alpha coefficient alpha 係數
alternate替任人
alternative investment另類投資
Alternative Investment Market (AIM)【UK】另項投資市場【英國】
amalgamation合併
电子制作杂志上市事宜諒解備忘錄補篇(重訂版) Amended and Restated Addendum to
Memorandum of Understanding Governing
Listing Matters
American Chamber of Commerce (AMCHAM)美國商會
American depository receipt (ADR)美國預託證券；美國存托憑證* American Stock Exchange (AMEX)美國證券交易所
American style option美式期權
amortisation攤銷
AMS order book自動對盤系統未完成買賣盤紀錄AMS Second Terminal自動對盤系統第二終端機annual accounts年度賬目
annual general meeting (AGM)股東周年大會；年度股東大會* annual report年報
Appeals Panel【SFC】上訴委員會【證監會】
appetite for risk風險容量
Application Programming Interface (API)應用程式界面
Applied Rearch Fund應用研究基金
appreciation增值
appropriation撥款
approved borrower核准借入人
approved deposit fund認可存款基金
approved lending agent核准借出代理人
approved redeemable share核准可贖回股份
arbitrage套戥；套匯*；套利*
arbitrary scale up method隨意提增法
arithmetic average; arithmetic mean 【statistics】算術平均數【統計】
arm's length transaction公正交易
arrears積欠款項；欠款
articles of association組織章程；組織細則
ASEAN Free Trade Area (AFTA)東盟自由貿易區
ASEAN Regional Forum東盟地區論壇
亞太區中央證券存管處組織
手工日历Asia-Pacific Central Securities Depository
Group (ACG)
Asia Pacific Economic Cooperation (APEC)亞太經濟合作組織
