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accountingterms常用會計(jì)詞匯大全(參考版)

2025-06-01 22:14本頁面
  

【正文】 uptick高于面值 above par高持股量股東【創(chuàng)業(yè)板】 significant shareholder【GEM】高息票據(jù) equity linked note (ELN)高杠桿效應(yīng)的投資 high leveraged investment unfavourable difference。 financial exposure財(cái)務(wù)租賃 financial lease財(cái)務(wù)通融 financial acodation財(cái)務(wù)業(yè)績 financial results財(cái)務(wù)摘要報(bào)告 summary financial report財(cái)務(wù)監(jiān)管 financial regulation財(cái)務(wù)顧問 financial adviser財(cái)經(jīng)市場發(fā)展專責(zé)小組 The Financial Market Development Task Force《財(cái)經(jīng)有道 ––– 證券、期貨及投資界專業(yè)道德實(shí)務(wù)指引》 Ethics in Practice – A Practical Guide for Financial Practitioners財(cái)經(jīng)事務(wù)及庫務(wù)局 Financial Services and the Treasury Bureau財(cái)經(jīng)事務(wù)及庫務(wù)局局長 Secretary for Financial Services and the Treasury財(cái)經(jīng)事務(wù)及庫務(wù)局常任秘書長 Permanent Secretary for Financial Services and the Treasury財(cái)資企業(yè)集團(tuán) financial conglomerate追補(bǔ)按金 margin call退市 delisting退稅 tax rebate。 retained ine「粉紅價(jià)單」【美國】 Pink Sheets【US】留存溢利/盈利 retained profits留成資金 / 保留資金 retained capital「粉紅價(jià)單」【美國】 Pink Sheets【US】純交易板 tradingonly board紙黃金 paper gold索償通知 claim notice蚊型股 penny stock被動受托人 bare trustee訊框傳送交易網(wǎng)絡(luò) frame relay trading network托管人 custodian托管商參與者【中央結(jié)算系統(tǒng)參與者】 Custodian Participant【CCASS Participants】記名證券 registered securities記名證書 registered certificate記賬式國庫券【中國內(nèi)地】 Registered Treasury【Mainland China】財(cái)政司司長 Financial Secretary財(cái)政年度 financial year財(cái)政股東 financial shareholder財(cái)政健全 financial integrityFinancial Terms(9)財(cái)務(wù)術(shù)語 (漢英對照) report核證附注 verification notes浮息存款證 floating rate certificate of deposit (FRCD)浮息按揭 variablerate mortgage浮息票據(jù) floating rate note (FRN)海外發(fā)行人 overseas issuer消耗性資產(chǎn)【期權(quán)】 wasting asset【options】流動性不足 / 流通性不足 illiquidity流動資金 liquid capital流動資金比率/幅度 liquidity ratio。 short squeeze時(shí)間值 time value。香港證券學(xué)會 Hong Kong Securities Professionals Association并購活動* mergers and acquisitions倉 position個(gè)人大股東具報(bào)書 Individual Substantial Shareholders Notification個(gè)人投資者戶口 Individual Investor Account個(gè)人客戶 individual client個(gè)人交易所參與者 Individual Exchange Participant個(gè)人計(jì)算機(jī)終端機(jī)用戶 PC terminal user借方結(jié)余 debit balance借款股 loan stock借殼上市 backdoor listing借貸資本 loan capital借額 debit倫敦國際金融期貨及期權(quán)交易所 London International Financial Futures and Options Exchange (LIFFE)倫敦期權(quán)市場 London Traded Options Market (LTOM)倫敦證券交易所 London Stock Exchange (LSE)凍結(jié) locked up凍結(jié)股份機(jī)制 securitiesonhold mechanism原油期貨 crude oil futures套戥 / 套匯* / 套利* arbitrage差價(jià) spread差額繳款 marks / marks payment庫存股份/股票 treasury stock弱勢貨幣 soft currency息股證 Equity Linked Instrument (ELI)挾倉 cornering。 Association of Hong Kong (1891)香港金融研究中心 Hong Kong Institute for Monetary Research (HKIMR)香港金融管理局(金管局) Hong Kong Monetary Authority (HKMA)香港按揭證券有限公司 The Hong Kong Mortgage Corporation Limited香港財(cái)務(wù)顧問學(xué)會 Hong Kong Association of Financial Advisors香港財(cái)資市場公會 Hong Kong Financial Markets Association香港國際仲裁中心 Hong Kong International Arbitration Centre香港貨幣及投資匯展 Money World Asia Hong Kong 香港創(chuàng)業(yè)投資協(xié)會 Hong Kong Venture Capital Association香港期貨交易所有限公司(期交所) Hong Kong Futures Exchange Limited (HKFE)香港期貨結(jié)算有限公司 HKFE Clearing Corporation Limited (HKCC)香港證券培訓(xùn)贊助基金 Hong Kong Securities Training Sponsorship Foundation香港會計(jì)師公會 Hong Kong Society of Accountants香港經(jīng)紀(jì)協(xié)會(1891年) Association of Stockbrokers in Hong Kong (1891)香港經(jīng)紀(jì)商會(1914年) The Hong Kong Stock Exchange香港董事學(xué)會 The Hong Kong Institute of Directors香港資本市場公會 Hong Kong Capital Markets Association香港管理專業(yè)協(xié)會 Hong Kong Management Association 香港網(wǎng)上經(jīng)紀(jì)協(xié)會 The Hong Kong Association of Online Brokers (HKAOB)香港銀行公會 Hong Kong Association of Banks香港銀行同業(yè)拆息 Hong Kong Interbank Offered Rate (HIBOR)香港銀行同業(yè)結(jié)算有限公司 Hong Kong Interbank Clearing Limited香港總商會 The Hong Kong General Chamber of Commerce香港聯(lián)合交易所月刊 SEHK Monthly Bulletin香港聯(lián)合交易所有限公司(聯(lián)交所) The Stock Exchange of Hong Kong Limited (SEHK)《香港聯(lián)合交易所有限公司創(chuàng)業(yè)板證券上市規(guī)則》(《創(chuàng)業(yè)板上市規(guī)則》) Rules Gove
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