《英汉证券期货及财务用语汇编》

ANENGLISH-CHINESEGLOSSARYOFSECURITIES,FUTURESANDFINANCIALTERMSߜ࿵ᖬԴ౨ஒʥল৻ႍ͂මᇁFourthEdition଱̒خHongKongApril2006ISBN9628835165ANENGLISH-CHINESEGLOSSARYOFSECURITIES,FUTURESANDFINANCIALTERMS(FourthEdition)HongKongApril20062006ContentsPageNo.Foreword.........................................................iEditor’snote......................................................iiiGlossaryI.Securities,futuresandfinancialterms..............................3IIA.JobtitlesofexecutivestaffintheSecuritiesandFuturesCommission......525B.DivisionsanddepartmentsoftheSecuritiesandFuturesCommission......526C.OrganizationsrelatedtotheperformanceoffunctionsbytheSecuritiesandFuturesCommission......................................527III.Relevantorganizations..........................................531IV.Securitiesandfinancerelatedlegislation,codesandguidelines............577Bibliography......................................................594iForewordIampleasedtopresentanewandFourthEditionofAnEnglish-ChineseGlossaryofSecurities,FuturesandFinancialTerms.Inthisnewedition,majoreffortshavebeenputintoexpandthecollectionoffinancialtermscommonlyusedinMainlandChinainviewoftheincreasinginteractionsbetweenthesecuritiesandfuturessectorsintheMainlandandHongKong.Moreover,wehaveaddedentriestoreflectthelatestmarketenvironmentwhileremovingobsoleteones.ThereisalsoanewsectioncontainingcorporateinformationabouttheSecuritiesandFuturesCommissionforyoureasyreference.Withnearly15,000entriesintotal,theFourthEditionwillserveasapracticaltoolforinvestors,marketpractitioners,professionals,academiaandstudents,translators,andpeopleengaginginChinabusiness.Aswiththelastedition,theFourthEditionisavailableinprintedformatandCD-ROMformatwithsearchfunctionsandsimplifiedChineseversion.Lastly,IwouldliketothanktheTranslationUnitoftheSecuritiesandFuturesCommissionforitseffortsincompilingthisnewpublication.MartinWheatleyChairmanSecuritiesandFuturesCommissionApril2006ii15,000iiiEditor’snoteInPartI–Securities,futuresandfinancialterms,1.Wesetoutthetranslationsforeachentryunderthreecategoriesasfollows:AbbreviationsDescriptionCommontranslationsinMainlandChinaandHongKongTranslationsinMainlandChinaTranslationsinHongKongIfapplicable,“◊”isinsertedbetweentranslationcategoriesfordivisionpurpose.Forexample,derivativesecurities◊2.Thetranslationsoftermsineachcategoryarepresentedintheirgeneralorderofpopularity,anddonotreflectanypreferenceonthepartoftheSFC.Choiceoftranslationshouldalwaysbemadeinthecontextoftheterm.3.“*”denotesdefinedtermsundertheSecuritiesandFuturesOrdinanceanditssubsidiarylegislation.4.“()”containsthecommonabbreviation,acronymorshortformoftheterm.InPartIII-Relevantorganizations,5.Englishabbreviations,acronymsandshortformsputin“()”aretheabbreviations,acronymsorshortformsoftheorganizationsfoundontheirwebsites.6.UnofficialEnglishnamesoforganizations,eitheratranslationoftheorganization’sofficialnameororiginatedfromunofficialsourcessuchaswebsites,aremarkedwith“#”,followedbytheiroriginalnames.InallParts,7.“[]”containsthecountryororganizationoforigin,ordomainoftheterm.8.AllentriesarelistedinstrictalphabeticalordereveniftheEnglishtermconsistsofmorethanonewordorcontainshyphens,apostrophesorcommas.Forexample,“marginalrisk”precedes“margincall”,and“monthlyturnover”precedes“month-on-month”.ivI1.◊derivativesecurities◊2.3.*4.()III5.()6.#7.[]8.marginalriskmargincallmonthlyturnovermonth-on-monthIPartISecurities,futuresandfinancialtermsIIPartIIA.JobtitlesofexecutivestaffintheSecuritiesandFutureCommissionB.DivisionsanddepartmentsoftheSecuritiesandFuturesCommissionC.OrganizationsrelatedtotheperformanceoffunctionsbytheSecuritiesandFuturesCommissionIIIPartIIIRelevantorganizationsIVPartIVSecuritiesandfinancerelatedlegislation,codesandguidelines3I.Securities,futuresandfinancialtermsAAABFHongKongBondIndexFundABFABFPanAsiaBondIndexFund(PAIF)abnormalitemaboutorderaboveparabovetheline◊abridgedauditor’sreportabrogation◊abscondingcontributoryabsoluteacceptanceabsolutechangeabsolutedischargeabsoluteinterestabsolutepar◊absoluteprofitmargin◊absolutereturnabsolutereturnfundsabsolutesubscriptionabsolutevalue◊abuseoftrustabusiveconduct/abusivepracticeaccelerateddepreciationacceleratingtrend◊accelerationclauseacceptableindex◊acceptableinspectionregime(AIR)acceptabletrustee4AI.Securities,futuresandfinancialtermsacceptanceacceptancehouse◊acceptanceinblankacceptancelineacceptancesofprovisionalallotmentsacceptbywayofsecurityacceptedindexacceptedtrusteeacceptingshareholderacceptoracceptorderaccessaccesschannelaccesscontrolaccesscriteriaaccessibilityoffinancialinformationaccessmethodaccesstimeaccesstoaccountsaccesstomarketaccommodation◊accommodationbillaccommodationchargeaccommodationpartyaccommodationtrading5I.Securities,futuresandfinancialtermsAaccount◊accountability◊accountabletothepublicaccountant’sreport◊accountcarrieraccountdisclosuredocumentaccountexecutive◊accountinarrearsaccountingbasisaccountingclassaccountingdataaccountingdate◊accountingequationaccountingfirm◊accountingguidelinesaccountingoncashbasisaccoun