证券交易金融术语中英对照(7)

进项增值税 input VAT 尽职审查 due diligence

禁止买卖期；限制买卖期 “black out” period 经办人 manager

经办银行 administering bank 经常账 current account

经纪参与者 [中央结算系统参与者] Broker Participant [CCASS Participants] 经纪电子邮递及集体传呼服务 E-mail and Group Paging Services 经纪行 brokerage house

经纪后勤办公室支援服务 Brokers’ Electronic Support Services (BESS) 经纪活动工作小组 Broker Activities Working Team 经纪交易 agency trade

经纪会计系统 Brokers’ Accounting System 经纪佣金 brokerage

经济增加值* economic value added

经纪忠诚保险计划 Brokers’ Fidelity Insurance Scheme (BFI) 经纪忠诚保险计划委员会 Brokers’ Fidelity Insurance Committee 经纪自设系统 Broker Supplied System (BSS) 经济自由指数 Index of Economic Freedom 经扩大股本 enlarged share capital 经审核账目 audited accounts

经修订的股份卖空计划 revised short selling scheme 经营租赁 operating lease 净额按金计算 net margining 净额结算 netting

净逆差额缴款 net unfavorable marks 竞价盘 at-auction order 竞价市场 auction market 竞价投标 auction

竞价限价盘 at-auction limit order

《境内企业申请到香港创业板上市审批与监管指引》 [中国内地] Guidelines on the Vetting and Regulation of Applications for Listing on the GEM in Hong Kong by Mainland Enterprises [Mainland China]

境外发行股票和上市管理通知 [国务院] Notice on Regulation of Share Issues and Listing in Overseas Markets [State Council]

境外上市外资股 [中国内地] overseas listed foreign share [Mainland China] 静态资讯 static information 净值比率 net worth ratio

九倍限制规则 9-times Restriction Rule

九龙证券交易所 The Kowloon Stock Exchange 救市贷款 Lifeboat Loan

救市特别交易征费 “Lifeboat” levy

狙击手 [收购] predator; raider [takeover] 举报政策 whistleblowing policy

拒纳信 Rejection Letter 均衡价格 equilibrium price 开仓合约 opening contract 开仓交易 opening transaction 开放式基金 open-end fund

开放式网间连接器 open gateway

开放式网间联系买卖 internet order connection 开价盘 quote

开价盘要求 quote request 开盘价 opening price

开盘状况报告 quote maintenance report 开市报价规则 opening quotations rules

开市分配时段 [HKATS] open allocation session [HKATS] 开市价 opening price

开市盘 open order; at-the-opening order

开市前分配时段 [HKATS] pre-open allocation session [HKATS] 开市前时段 ；开市前议价时段 pre-market opening session

开市前议价机制 [期货] Pre-market Opening Mechanism [futures]

《开展境内个人直接投资境外证券市场试点方案》 Pilot Program for Direct Foreign Portfolio Investments by Domestic Individuals 凯伯里报告书 [英国] Cadbury Report [UK] 凯伯里委员会 [英国] Cadbury Committee [UK]

「看跌」股票挂钩票据 Bear Equity Linked Instrument (Bear ELI) 看跌期权* put option

「看涨」股票挂钩票据 Bull Equity Linked Instrument (Bull ELI) 刊发后始审阅 post-vetting

《可持续发展报告指南》第三版 G3 Sustainability Reporting Guidelines 可分拆权证 detachable warrant 可分派溢利 distributable profit

可扩展标记语言 Extensible Markup Language

可扩展商业报告语言 eXtensible Business Reporting Language (XBRL) 可赎回股份 redeemable share 可行性研究 feasibility study 可用年限 useful life

可转换/可换股可赎回票据 convertible redeemable note 可转换/可换股票据 convertible note 可转换/可换股债券 convertible bond

可转换/可换股证券 convertible securities 可转让票据 negotiable instrument

可转让证券集体投资计划 Undertakings in Collective Investments in Transferable Securities (UCITS) 客户按金 client margin

客户按金对销账户 Client Offset Claim Account 客户户口 client account

客户伺服器结构 client server architecture 客户协议书/合约 client’s agreement 客户注册庄家 Client Registered Trader 空仓/空头* bear position; short position 控股公司 holding company

控股股东 controlling shareholder 控股权益 controlling interest

控权股东 controlling shareholder 控权人 controller

口头竞价/口头唱价* [=公开喊价] auction [= open outcry] 扣减(率) haircut; discount rate 库存股份/股票 treasury stock

跨国多重上市 mutual cross-listing 跨价；跨期式组合 spread

跨价买卖 price spread; vertical spread; spread trading 跨价权证 spread warrant

跨价衍生权证 call spread derivative warrant 跨境上市 cross-border listing; cross listing 跨期按金 spread rate 跨期买卖 spread trading

跨期买卖 calendar spread; time spread; horizontal spread 跨日净额交收 cross-day netting 跨市场按金制度 cross margining

跨市场抵押品 cross collateral; cross-collateralization 跨市场协调委员会 Inter-Market Coordination Committee 跨式套利* [期权] straddle [options]

跨司法区招股活动 multi-jurisdictional equity offering 会计程式 accounting equation

会计处理方式 accounting treatment 会计惯例/实务 accounting practice 会计期间 accounting period 会计师报告 accountants' report

《会计实务准则》 Statement of Standard Accounting Practice (SSAP) 会计准则/标准 accounting standard 快闪盘 flash order

宽跨式套利* long strangle 宽限期 grace period

款项过户系统 money transfer system 款项交收费 money settlement fee

款项净额结算每日平均效率 daily average funds netting efficiency 款项预缴服务 cash prepayment service 垃圾债券 junk bond

「来回」期权交易 “round trip” option transaction 蓝筹股 blue chip

老鼠仓活动 rat trading; scalping

「勒束式」股票挂钩票据 Range Equity Linked Instrument (Range ELI) 勒束式组合 [期权] strangle [options]

累积认购期权合约∕累计股票期权 accumulator 累积认沽期权合约∕累计股票期权 decumulator 累积投票制* cumulative voting

累计/累积垫款 cumulative advance 累计/累积利润 accumulated profits 累计/累积利息 accumulated interest

累计/累积折旧 accumulated depreciation 累计投标制 book building method 冷淡对待令 cold shoulder order 离岸调期 offshore swap 离岸基金 offshore fund

离岸金融中心 offshore financial centre 离岸盈利重组 o …… 此处隐藏：5161字，全部文档内容请下载后查看。喜欢就下载吧 ……