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1证券用语（A-F）AAAACAcademicandAccreditationAdvisoryCommittee【SFC】ABSasset-backedsecuritiesACCAAssociationofCharteredCertifiedAccountants,TheACGAsia-PacificCentralSecuritiesDepositoryGroupADBAsianDevelopmentBankADRAmericandepositoryreceiptAFTAASEANFreeTradeAreaAGMannualgeneralmeetingAIMAlternativeInvestmentMarket【UK】AIMRAssociationforInvestmentManagementandResearchAMCHAMAmericanChamberofCommerceAMEXAmericanStockExchangeAMSAutomaticOrderMatchingandExecutionSystemAMS/2AutomaticOrderMatchingandExecutionSystem/SecondGenerationAMS/3AutomaticOrderMatchingandExecutionSystem/ThirdGenerationANNAAssociationofNationalNumberingAgenciesAOIAllOrdinariesIndexAPECAsiaPacificEconomicCooperationAPRCAsiaPacificRegionalCommitteeofIOSCOARMadjustableratemortgageASACAsianSecurities'AnalystsCouncilASCAccountingSocietyofChinaASICAustralianSecuritiesandInvestmentsCommissionASEANAssociationofSouth-EastAsianNationsASTsystemautomatedscreentradingsystemASXAustralianStockExchangeATIAccountTransferInstructionADecadeofChallenge&Development【publication】《十载挑战与发展》【刊物】APolicyPaperonSecuritiesandFuturesMarketReform《证券及期货市场改革政策文件》abnormalitem非正常项目aboutorder近价盘abovepar高于面值abovetheline在线项目AcademicAdvisoryCommittee【SFC】学术界咨询委员会【证监会】AcademicandAccreditationAdvisoryCommittee(AAAC)【SFC】学术评审咨询委员会【证监会】2accelerateddepreciation加速折旧acceptorder接价盘acceptance承兑acceptancehouse承兑行accomodationbill融通票据AccountTransferInstruction(ATI)户口转移指示accountability责任承担；问责accountants'report会计师报告accountingequation会计程序accountingperiod会计期间accountingpractice会计惯例；会计实务AccountingSocietyofChina(ASC)中国会计学会accountingstandard会计准则；会计标准accountingtreatment会计处理方式accountspayable应付账款accountsreceivable应收账款accretion增值accrualbasis【accounting】应计制；权责发生制*【会计】accruedexpenses应计费用accruedinterest应计利息accruedrevenue应计收益accumulateddepreciation累计折旧；累积折旧accumulatedinterest累计利息；累积利息accumulatedprofits累计利润；累积利润acid-testratio酸性测试比率acquisition收购acquisitionofshells买壳actinginconcert一致行动activebusinesspursuits【GEM】活跃业务纪录【创业板】activemarket交投活跃actualmarket现货市场actualprice现货价actualusefullife实际可用年期actuary精算师advaloremstampduty从价印花税add-on附加利益；优惠additionalAMSterminaluser附加自动对盘终端机用家additionalmargin额外按金AdjudicationDivision审裁科adjustableratemortgage(ARM)调息按揭adjustedbasis调整基数adjustednetassets调整后资产净值adjustednettangibleassets调整后有形资产净值adjustment调整3administeringbank承办银行；经办银行admissiblesecuritiesvalue证券的认可价值admittedvalue认可值advance垫款advancebookingform排期申请表格AdvertisingGuidelinesforCollectiveInvestmentSchemes《集合投资计划的广告宣传指引》AdvertisingGuidelinesforPooledRetirementFunds《集资退休基金的广告宣传指引》AdvisoryCommittee【SFC】咨询委员会【证监会】AdvisorySpecialistGroup专家咨询小组affiliate;affiliatedcompany联属公司aftermarket/aftermarket二级市场after-hoursdealing收市后交易after-taxprofits税后盈利；税后利润；税后溢利after-taxrealrateofreturn税后实际回报率afternoonsession午市agencyaccount代理户口；代客买卖户口AgencyShareTransferSystem【MainlandChina】代办股份转让系统【中国内地】agencytrade经纪交易；代客买卖agent代理人aggregateauction集合竞价aggregatemarketvalue总市值aginganalysisofaccounts账龄分析AllOrdinariesIndex(AOI)所有普通股指数all-or-noneorder全部完成或放弃买卖盘allotment配发；股份配发allottee获配发人allowance【accounting】备抵【会计】allowanceforbadanddoubtfuldebts坏账及呆账备抵alphacoefficientalpha系数alternate替任人alternativeinvestment另类投资AlternativeInvestmentMarket(AIM)【UK】另项投资市场【英国】amalgamation合并AmendedandRestatedAddendumtoMemorandumofUnderstandingGoverningListingMatters上市事宜谅解备忘录补篇(重订版)AmericanChamberofCommerce(AMCHAM)美国商会Americandepositoryreceipt(ADR)美国预托证券AmericanStockExchange(AMEX)美国证券交易所Americanstyleoption美式期权amortisation摊销AMSorderbook自动对盘系统未完成买卖盘纪录AMSSecondTerminal自动对盘系统第二终端机annualaccounts年度账目annualgeneralmeeting(AGM)股东周年大会4annualreport年报AppealsPanel【SFC】上诉委员会【证监会】appetiteforrisk风险容量AppliedResearchFund应用研究基金appreciation增值appropriation拨款approvedborrower核准借入人approveddepositfund认可存款基金approvedlendingagent核准借出代理人approvedredeemableshare核准可赎回股份arbitrage套戥；套汇*；套利*arithmeticaverage;arithmeticmean【statistics】算术平均数【统计】arm'slengthtransaction公正交易arrears积欠款项；欠款articlesofassociation组织章程；组织细则ASEANFreeTradeArea(AFTA)东盟自由贸易区ASEANRegionalForum东盟地区论坛AsiaPacificEconomicCooperation(APEC)亚太经济合作组织Asia-PacificCentralSecuritiesDepositoryGroup(ACG)亚太区中央证券存管处组织AsiaPacificLoanMarketAssociation亚太贷款市场协会AsiaPacificRegionalCommittee(APRC)ofIOSCO国际证监会组织亚太区委员会AsianDevelopmentBank(ADB)亚洲开发银行Asiandollarbond亚洲美元债券Asiandollarmarket亚洲美元市场AsianSecurities'AnalystsCouncil(ASAC)亚洲证券分析员公会AsianSecuritiesAnalystsFederation亚洲证券分析家协会askprice;askedprice沽盘价；卖盘价asset资产assetallocation资产调配；资产调度assetcoverage资产覆盖率；资产保证assetinjection注入资产assetstripper「拆骨专家」assetstripping拆卖资产；资产拆卖assetswap资产调换asset-backedsecurities(ABS)抵押证券；有资产支持的债务证券assignee受让人；承让人；获分配人士assignment转让assignment【options】指定分配【期权】assignor转让人assistantsupervisor【GEM】助理主管【创业板】associate联系人士associate;associatecompany;associatedcompany联营公司AssociationCambisteInternationale国际外汇同业联会associatedperson相联人5AssociationforInvestmentManagementandResearch(AIMR)投资管理研究联会AssociationofCharteredCertifiedAccountants,The特许公认会计师公会AssociationofInternationalAccountants,The国际会计师公会AssociationofNationalNumberingAgencies(ANNA)国际编码机构协会AssociationofSouth-EastAsianNations(ASEAN)东南亚国家协会（东协）AssociationofStockbrokersinHongKong(1891