财务英语词汇表

财务英语词汇大全并购活动mergersandacquisitions仓position个人大股东具报书IndividualSubstantialShareholdersNotification个人投资者户口IndividualInvestorAccount个人客户individualclient个人交易所参与者IndividualExchangeParticipant个人计算机终端机用户PCterminaluser借方结余debitbalance借款股loanstock借壳上市backdoorlisting借贷资本loancapital借额debit伦敦国际金融期货及期权交易所LondonInternationalFinancialFuturesandOptionsExchange(LIFFE)伦敦期权市场LondonTradedOptionsMarket(LTOM)伦敦证券交易所LondonStockExchange(LSE)冻结lockedup冻结股份机制securities-on-holdmechanism原油期货crudeoilfutures套戥/套汇/套利arbitrage差价spread差额缴款marks/markspayment库存股份/股票treasurystock弱势货币softcurrency息股证EquityLinkedInstrument(ELI)挟仓cornering;squeeze;shortsqueeze时间值timevalue;timepremium时间戳记timestamp核心盈利coreearnings核准可赎回股份approvedredeemableshare核准借入人approvedborrower核准借出代理人approvedlendingagent核数委员会【证监会】AuditCommittee【SFC】核数师auditor核数师报告auditors'report核证附注verificationnotes浮息存款证floatingratecertificateofdeposit(FRCD)浮息按揭variable-ratemortgage浮息票据floatingratenote(FRN)海外发行人overseasissuer消耗性资产【期权】wastingasset【options】流动性不足/流通性不足illiquidity流动资金liquidcapital流动资金比率/幅度liquidityratio;liquiditymargin流动资金调节窗LiquidityAdjustmentWindow(LAW)流动资金调节机制【金管局】LiquidityAdjustmentFacility(LAF)【HKMA】流动资产liquidasset流通性liquidity流通风险liquidityrisk流通量提供者liquidityprovider特别限价盘speciallimitorder特别处理股【中国内地】SpecialTreatment【MainlandChina】特别征费SpecialLevy特别转让股【中国内地】ParticularTransfer【MainlandChina】特快登记/过户登记服务expeditedregistrationservice特殊项目exceptionalitem特许使用者privilegeduser特许财务分析员charteredfinancialanalyst特许财务分析员公会InstituteofCharteredFinancialAnalysts特许管理会计师公会CharteredInstituteofManagementAccountants(CIMA)「特许证券商」制度【美国】SpecialistSystem【US】特种国债【中国内地】SpecialTreasury【MainlandChina】特种备兑证信息【大利市】exoticwarrantinformation【Teletext】留存股票treasurystock留存盈利/收益retainedearnings;retainedincome「粉红价单」【美国】PinkSheets【US】留存溢利/盈利retainedprofits留成资金/保留资金retainedcapital「粉红价单」【美国】PinkSheets【US】纯交易板trading-onlyboard纸黄金papergold索偿通知claimnotice蚊型股pennystock被动受托人baretrustee讯框传送交易网络framerelaytradingnetwork托管人custodian托管商参与者【中央结算系统参与者】CustodianParticipant【CCASSParticipants】记名证券registeredsecurities记名证书registeredcertificate记账式国库券【中国内地】RegisteredTreasury【MainlandChina】财政司司长FinancialSecretary财政年度financialyear财政股东financialshareholder财政健全financialintegrity财政部【中国内地】MinistryofFinance【MainlandChina】《财政资源规则》FinancialResourcesRules财务申报financialreporting财务风险financialrisk;financialexposure财务租赁financiallease财务通融financialaccomodation财务业绩financialresults财务摘要报告summaryfinancialreport财务监管financialregulation财务顾问financialadviser财经市场发展专责小组TheFinancialMarketDevelopmentTaskForce《财经有道——证券、期货及投资界专业道德实务指引》EthicsinPractice–APracticalGuideforFinancialPractitioners财经事务及库务局FinancialServicesandtheTreasuryBureau财经事务及库务局局长SecretaryforFinancialServicesandtheTreasury财经事务及库务局常任秘书长PermanentSecretaryforFinancialServicesandtheTreasury财资企业集团financialconglomerate追补按金margincall退市delisting退税taxrebate;taxrefund逃税taxevasion逆向投资者contrarian逆差deficit;unfavourabledifference;unfavourablevariance逆差额【中央结算系统】unfavourablemarks【CCASS】逆转交易【期权】tradereversals【options】逆转交易合约【期权】reversalcontract【options】酌情支付的花红discretionarybonuspayment酌情权discretionarypower配售placing配售代理placingagent配售指引placingguidelines配售新股rightsissue配售经办人bookrunner配发allotment除息基准ex-dividendbasis除净日ex-date除净日未经调整之收市价exunadjustedclose除牌delisting除权ex-rights马来西亚证券交易所交易及自动报价系统MalaysianExchangeofSecuritiesDealingandAutomatedQuotationBhd(MESDAQ)马城条约MaastrichtTreaty马鞍式组合【期权】straddle【options】高水【期货】premium【futures】高于前成交价plustick;uptick高于面值abovepar高持股量股东【创业板】significantshareholder【GEM】高息票据equitylinkednote(ELN)高杠杆效应的投资highleveragedinvestmentTermscommonlyusedintheMainland内地用语盈利earnings;profit盈利对利息倍数interestcover;interestcoverage盈富基金TrackerFundofHongKong(TraHK)盈余储备surplusreserve相互上市crosslisting;duallisting相抵持仓offsettingposition相对回报率relativereturn相对强弱指数RelativeStrengthIndicator(RSI)相联人associatedperson相关/指定资产underlyingasset相关/指定证券underlyingsecurities「看跌」股票挂钩票据BearEquityLinkedInstrument(BearELI)「看涨」股票挂钩票据BullEquityLinkedInstrument(BullELI)约务更替novation约价consideration纪律上诉委员会DisciplinaryAppealsCommittee纪律委员会DisciplinaryCommittee《纪律案例》DisciplinaryCasebook《纪律处分程序手册》HandbookonDisciplinaryProceedings纪律处分权力disciplinarypower纪律程序disciplinaryprocedures红股bonusshare红股发行bonusissue红筹股redchip美元总会计长【美国】ComptrolleroftheCurrency【US】美式期权Americanstyleoption美国本土债券Yankeebond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NationalAssociationofSecuritiesDealersAutomatedQuotations(NASDAQ)美国存管信托公司DepositoryTrustCompany(DTC)【US】美国商会AmericanChamberofCommerce(AMCHAM)美国国家经济研究局NationalBureauofEconomicResearch【US】美国预托证券Americandepositoryreceipt(ADR)美国联邦公开市场委员会FederalOpenMarketCommittee(FOMC)美国联邦国家房屋贷款协会（房利美）FederalNationalMortgageAssociation(FannieMae)美国证券交易所AmericanStockExchange(AMEX)英伦银行BankofEngland英格兰及威尔斯特许会计师公会InstituteofCharteredAccountantsinEnglandandWales(ICAEngland&Wales)英国公认会计师公会CharteredAssociationofCertifiedAccountants(ACCA)英国投资管理监管组织InvestmentManagementRegulatoryOrganisation(IMRO)英国金融业管理局FinancialServicesAuthority(FSA)【UK】衍生产品/衍生工具derivatives衍生产品及风险管理文凭课程DiplomaCourseinDerivativesandRiskManagement衍生产品市场/衍生工具市场derivativesmarket衍生产品市场咨询小组DerivativesMarketConsultativePanel衍生产品结算及交收系统DerivativesClearingandSettlementSystem(DCASS)衍生权证derivativewarrant要约offer计算按金程序marginingprocess负债liabilities负债日indebtednessdate负债比率debt-to-equityratio重大交易majortransaction重估ruation重组reorganisation重置成本replacementcost重复认购multipleapplication重整账目restatementofaccounts限制通知书restrictionnotice限制买卖期"blackout"period限价盘limitorder限价卖空规则tickrule面值facevalue;nominalvalue风险披露riskdisclosure风险披露声明书【创业板】RiskDisclosureStatement【GEM】风险值value-at-risk风险容限risktolerance风险容量appetiteforrisk风险参数riskparameter风险控制riskcontrol风险排列方法riskarraymethod风险排列按金制度riskarraymarginingsystem风险排列算式riskarrayalgorithm风险评估riskuation风险管理riskmanagement;exposuremanagement风险管理委员会RiskManagementCommittee风险鉴别riskidentification食价pricecheating;scalping首次上市费initiallistingfee首次公开招股initialpublicoffering(IPO)首次公开招股之进度报告InitialPublicOfferingsProgressReport首次认购费front-endload首席交易员chiefdealer保本信托基金guaranteedunittrust保本产品capitalpreservationproduct保本证CapitalProtectedInstrument(CPI)保值公债【中国内地】PublicDebt(Inflation-LinkedSubsidy)Treasury【MainlandChina】保留意见qualifiedopinion保管人custodian保障安排securityarrangement《保障投资者条例》ProtectionofInvestorsOrdinance保险业监理专员CommissionerofInsurance保险业监理处OfficeoftheCommissionerofInsurance保荐人sponsor《保荐人标准守则》ModelCodeforSponsors《保荐人声明》Sponsor'sDeclaration保荐经纪sponsoringbroker保证warranty保证人guarantor保证金margin保证金客户marginclient保证金保险范围比率margincoverageratio保证金借贷活动marginfinancing保证金价值marginvalue保证金证券交易户口MarginSecuritiesTradingAccount保证金融资marginfinancing保证基金GuaranteeFund「保护偿付」规则【期权】Payout-ProtectionRule【options】信心保证书comfortletter信用评级creditrating信息交流exchangeofinformation信托人trustee信贷credit信贷风险creditrisk信贷评级creditrating信贷管制creditcontrol信贷紧缩creditsqueeze信贷额度creditlimit前收市价previousclosingprice《宣誓及声明条例》OathsandDeclarationsOrdinance客户户口clientaccount客户身分规则【证监会】ClientIdentityRule【SFC】客户服务器结构clientserverarchitecture客户协议书/合约client'sagreement客户按金clientmargin待转名股份"streetname"sharecertificate后备资料复原软件filebackup-restoremacro后备联线通讯线路backupinteractiveline后进先出lastin,firstout(LIFO)后勤办公室backoffice恒生100HangSeng100(HS100)恒生中国内地流通指数HangSengMainlandFreefloatIndex(HSMLFI)恒生中国内地综合指数HangSengMainlandCompositeIndex(HSMLCI)恒生中国企业指数（恒生国企指数）HangSengChinaEnterprisesIndex(HSCEI)恒生亚洲指数HangSengAsiaIndex(HSAI)恒生指数HangSengIndex(HSI)恒生香港大型股指数HangSengHKLargeCapIndex(HSHKLI)恒生香港小型股指数HangSengHKSmallCapIndex(HSHKSI)恒生香港中型股指数HangSengHKMidCapIndex(HSHKMI)恒生香港中资企业指数（中资企业指数）HangSengChina-AffiliatedCorporationsIndex(HSCCI)恒生香港流通指数HangSengHKFreefloatIndex(HSHKFI)恒生香港综合指数HangSengHongKongCompositeIndex(HSHKCI)恒生伦敦参考指数HangSengLondonReferenceIndex(HSLRI)恒生流通50HangSengFreefloat50恒生流通中国内地25HangSengFreefloatMainland25恒生流通香港25HangSengFreefloatHK25恒生流通综合指数HangSengFreefloatCompositeIndex(HSFCI)恒生信息科技指数HangSengITIndex(HSITI)恒生信息科技组合指数HangSengITPortfolioIndex(HSITP)恒生综合指数HangSengCompositeIndex(HSCI)恒生/富时亚洲大企业指数FTSE/HangSengAsiatopIndex恒生/富时亚洲分类指数FTSE/HangSengAsianSectorIndexes恒生/富时指数系列FTSE/HangSengIndexes恒指服务有限公司HSIServicesLimited恒指国际有限公司HSIInternationalLimited恒指期货HangSengIndexFutures恒指期权HangSengIndexOptions恢复买卖resumptionoftrading持有成本costofcarry持股人的分布情况spreadofholders持仓position持仓上限/限额positionlimit持仓比例positionratio《持仓限额及大额未平仓合约的申报规定指引》【证监会】GuidanceNoteonPositionLimitsandLargeOpenPositionReportingRequirements【SFC】持仓限额比率positionlimitratio持仓风险调整positionriskadjustment持仓净额netposition持仓类别【期权】tier【options】《持牌人胜任能力的指引》GuidanceNoteonCompetence《持牌人进行持续培训的指引》GuidanceNoteonContinuousProfessionalTraining持续专业培训课程ContinuousProfessionalTraining(CPT)持续净额交收continuousnetsettlement(CNS)持续责任continuingobligation;on-goingobligation持续发售机制tapfacility持续经营【会计】goingconcern【accounting】持续经营之业务continuingoperation持续关连交易continuingconnectedtransaction持权成本【期权】costofcarry指引摘要GuidanceNote指示价格indicativeprice指定分配【期权】assignment【options】指定百分比prescribedpercentage指定银行designatedbank指定证券designatedsecurities指数加权移动平均方法exponentially-weightedmovingaverage指数套戥indexarbitrage指数参与单位indexparticipationunit指数掉期indexswap指数期货indexfutures指数债券indexbond指数预托证券indexdepositoryreceipt;indexshare指数认购权证indexcallwarrant指数权证indexwarrant按市价计值marktomarket/mark-to-market按金margin按金比例marginratio按金交易margintrading按金减免marginrelief按金对销marginoffset按揭贷款基准组合benchmarkmortgagepool按揭贷款发放者mortgageloanoriginator按金间距margininterval按揭证券mortgage-backedsecurities按盘价nominalprice故障包容faulttolerance「柏力克－舒尔斯」期权定价模式Black-Scholesoptionpricingmodel查访inspectionvisit查询公布资料【中央结算系统】EnquireAnnouncementInformation【CCASS】查询交收指示未获配对原因【中央结算系统】EnquireUnmatchedSIReason【CCASS】「查询报失股票资料」功能【中央结算系统】EnquireReportedLostCertificate【CCASS】洗黑钱moneylaundering活跃业务纪录【创业板】activebusinesspursuits【GEM】派送股份/红股bonusissue界面联系interfacing《亚太股市脉络》RegionalMonitor亚洲证券分析家协会AsianSecuritiesAnalystsFederation亚太区中央证券存管处组织Asia-PacificCentralSecuritiesDepositoryGroup(ACG)亚太贷款市场协会AsiaPacificLoanMarketAssociation亚太经济合作组织AsiaPacificEconomicCooperation(APEC)亚洲美元市场Asiandollarmarket亚洲美元债券Asiandollarbond亚洲货币世界（新加坡）有限公司MoneyWorldAsiaPteLimited亚洲开发银行AsianDevelopmentBank(ADB)亚洲证券分析员公会AsianSecurities'AnalystsCouncil(ASAC)亚洲证券借贷协会PanAsianSecuritiesLendingAssociation(PASLA)「来回」期权交易"roundtrip"optiontransaction供股rightsissue供款contribution供货商电子存盘系统VendorElectronicFilingSystem(VEF)两用画面终端机dualmodeterminal(DMT)两边客交易directbusiness;directbusinesstransaction两边客买卖盘two-sidedorder两边开盘two-wayquote到期/到期日maturity;expirydate到期月份expirymonth到期收益率yieldtomaturity到期前有效买卖盘good-till-dateorder(GTD)制订系统规模systemsizing制裁权powerofsanction券面利率coupon;couponrate协议安排/协议计划schemeofarrangement取消交易【期权】tradereversals【options】取消交易合约【期权】reversalcontract【options】取消前有效买卖盘good-till-cancelledorder(GTC)受信人fiduciary受信责任fiduciaryduty受益人beneficiary受托人trustee;fiduciary受监管之股份卖空活动regulatedshortselling受让人assignee;transferee垃圾债券junkbond委托存款designateddeposit委派代表书proxyform定息按揭fixed-ratemortgage定期债券termbond定价模式pricingmodel「定镜」处理【计算机】snapshot【computer】延时信息delayeddata往来账currentaccount或有保费contingentpremium或然负债contingentliabilities所有普通股指数AllOrdinariesIndex(AOI)所需回报率requiredrateofreturn房地产投资信托基金realestateinvestmenttrust(REIT)《房地产投资信托基金守则》CodeonRealEstateInvestmentTrusts承兑acceptance承兑行acceptancehouse承前【会计】broughtforward【accounting】承配人placee承销underwrite承销商underwriter承办银行administeringbank承让人assignee;transferee披露/披露事项disclosure披露权益disclosureofinterests押记pledge抵押charge;pledge抵押安排securityarrangement抵押品collateral;security抵押品资格collateraleligibility抵押债项secureddebts抵押证券asset-backedsecurities(ABS)抵销setoff「拆骨专家」assetstripper拆卖资产assetstripping招股书/招股章程prospectus招股价issueprice招股机制offeringmechanism招标发售offerbytender放宽利率管制deregulationofinterestrates放宽管制deregulation服务业联会【香港总商会】CoalitiononServiceIndustry【HongKongGeneralChamberofCommerce】东亚及大洋洲证券交易所联会EastAsianandOceanianStockExchangesFederation(EAOSEF)东南亚国家协会（东协）AssociationofSouth-EastAsianNations(ASEAN)东盟地区论坛ASEANRegionalForum东盟自由贸易区ASEANFreeTradeArea(AFTA)武士债券samuraibond沽出未抵押期权nakedoptionwriting沽出备兑期权coveredwriting沽出认沽期权writeaputoption沽出认购期权writeacalloption沽空shortselling沽盘sellorder沽盘价askprice;askedprice法人股【中国内地】legalpersonshare【MainlandChina】法定公益金【中国内地】statutorypublicwelfarefund【MainlandChina】法定公积金【中国内地】statutorysurplusreserve【MainlandChina】法定股本authorisedcapital法定储备statutoryreserve法律风险legalrisk法律实体legalentity法团大股东具报书CorporateSubstantialShareholdersNotification泡沫经济bubbleeconomy波幅volatility注入资产assetinjection炒高价格ramping;priceramping争夺式收购contestedtakeover物业估值师propertyvaluer物业增值税propertygainstax狙击手【收购】predator;raider【takeover】直接存款/存账指示DirectCreditInstruction(DCI)直接扣款/扣账指示DirectDebitInstruction(DDI)直接纳入中央结算系统的新股directstockadmission【CCASS】直接结算directclearing直接结算参与者DirectClearingParticipant(DCP)直通式交易程序straight-throughprocessing直驳光纤darkfibre直线折旧法straightlinemethodofdepreciation空仓/空头bearposition;shortposition《股市资料》FactBook;FactSheet股市资料捐赠计划StockMarketInformationDonationProgramme股本sharecapital股本基数equitybase股本价值valueofequitycapital股本证券equitysecurities股本权证equitywarrant;subscriptionwarrant(vsderivativewarrant)股份化demutualisation股份代号stockcode股份交收费stocksettlementfee股份存入表格StockDepositForm股份存放费stockdepositfee股份收纳stockconversion股份有限公司jointstockcompany股份制demutualisation股份承押人stockpledgee股份承押人参与者【中央结算系统参与者】StockPledgeeParticipant【CCASSParticipants】股份拆细split;stocksplit股份计划sharescheme股份页【大利市机】stockpage【Teletext】股份托管费stockcustodyfee股份提取费stockwithdrawalfee股份结算费stockclearingfee股份认购权shareoption股份卖空试验计划ShortSellingPilotScheme股份购回sharerepurchase《股份购回守则》CodeonShareRepurchases股份转移日结单【中央结算系统】DailyMovementStatement【CCASS】股份转移报告【中央结算系统】StatementofStockMovement【CCASS】股份权益shareentitlements《股价敏感资料披露指引》Guideondisclosureofprice-sensitiveinformation股东名册registerofmembers;shareregister股东周年大会annualgeneralmeeting(AGM)股东特别大会extraordinarygeneralmeeting(EGM)股东贷款shareholderloan股东应占溢利profitsattributabletoshareholders股东权益equityinterest股东权益小组【证监会】ShareholdersGroup【SFC】股息率dividendyield股息单dividendwarrant股票出借人stocklender股票承押人stockpledgee股票非流动化immobilisationofsharecertificate股票非实物化dematerialisationofsharecertificate股票按贷财务活动sharemarginfinancing股票借贷stockborrowingandlending股票借贷数额资料页【大利市】stockborrowingandlendingpositioninformationpage【Teletext】股票期货stockfutures股票期权stockoption;equityoption股票期权系统Trad