Glossary
English to Simplified Chinese
Mar 2018
CONTENTS
A .................................................................................................................................................... 1 B .................................................................................................................................................... 9 C .................................................................................................................................................. 15 D .................................................................................................................................................. 35 E .................................................................................................................................................. 43 F ................................................................................................................................................... 50 G .................................................................................................................................................. 56 H .................................................................................................................................................. 59 I .................................................................................................................................................... 68 J ................................................................................................................................................... 76 K .................................................................................................................................................. 76 L ................................................................................................................................................... 77 M .................................................................................................................................................. 82 N .................................................................................................................................................. 90 O .................................................................................................................................................. 95 P ................................................................................................................................................ 102 Q ................................................................................................................................................ 111 R ................................................................................................................................................ 113 S ................................................................................................................................................ 120 T ................................................................................................................................................. 137 U ................................................................................................................................................ 143 V ................................................................................................................................................ 146 W ............................................................................................................................................... 148 X ................................................................................................................................................ 149 Y ................................................................................................................................................ 149 Z ................................................................................................................................................. 150 Others ....................................................................................................................................... 150 LME (metal & commodities terms) ....................................................................................... 151
Mar 2018
A
AAAC see Academic and Accreditation Advisory Committee
SFC
ABS see asset-backed securities ACCA see Association of Chartered Certified Accountants, The ACG see Asia-Pacific Central Securities Depository Group ACGA see Asian Corporate Governance Association ADB see Asian Development Bank ADR see American depositary receipt ADT see average daily turnover AGM see annual general meeting AHFT see After-Hours Futures Trading AHT see after-hours trading AIB see Audit Investigation Board AIFMD see Alternative Investment Fund Managers Directive AIIB see Asian Infrastructure Investment Bank
AIM see Alternative Investment MarketUK
AIMR see Association for Investment Management and Research ALP see alternative liquidity pool AMCHAM see American Chamber of Commerce AMEX see American Stock Exchange AMS see Automatic Order Matching and Execution System
AMS/3 see Automatic Order Matching and Execution System / Third Generation AOSEF see Asian and Oceanian Stock Exchanges Federation APEC see Asia Pacific Economic Cooperation API see Application Programming Interface APRC see Asia Pacific Regional Committee of IOSCO ASC see Accounting Society of China ASEAN see Association of Southeast Asian Nations ASIC see Australian Securities and Investments Commission ASP see Application Service Provider AST system see automated screen trading system ASX see Australian Stock Exchange
1 Mar 2018
ATI see Account Transfer Instruction ATRS see Approved Trade Registration System ATS see automated trading services AUM see assets under management
abnormal item
about order
above par
above the line
Academic and Accreditation Advisory Committee (AAAC)SFC
accelerated depreciation
accept order
acceptance
access codeinformation vendors
accommodation bill
accommodation charge
accountants' report
accounting period
accounting practice
Accounting Society of China (ASC)
accounting standard
accounting treatment
account position
accounts payable
accounts receivable
Account Transfer Instruction (ATI)
accretion
2 Mar 2018
accrual basisaccounting *
accrued expenses
accrued interest
accrued revenue
accumulated depreciation
accumulated interest
accumulated profits
accumulator
acid-test ratio
acquisition
acquisition of shells
acting in concert
active business pursuitsGEM GEM
Active Trader Programme
actual market
actual price
actual useful life
additional margin
additional throttle
add-on
administering bank
admissible securities value
admitted value
ad valorem stamp duty
advance
advance booking form
3 Mar 2018
adverse opinion
Advisory CommitteeSFC
advisory specialist group
affiliate; affiliated company
After-Hours Futures Trading (AHFT)
after-hours trading (AHT)
after market / aftermarket
afternoon session
after-tax profits
agency account
Agency Share Transfer SystemMainland
agency trade
agent
aggregate auction
aggregate market value
aggregate quota balance
aging analysis of accounts
alert message
Alert Messge Service
algorithmic trading/algo trade
all-or-none order
allotment
allottee
allowanceaccounting
allowance for bad and doubtful debts
alpha coefficient alpha 4
Mar 2018
alternate
alternative investment
Alternative Investment Fund Managers Directive (AIFMD) European Union
Alternative Investment Market (AIM)UK
alternative liquidity pool (ALP)
amalgamation
American Chamber of Commerce (AMCHAM)
American depositary receipt (ADR) *
American Stock Exchange (AMEX)
American style option
amortisation
AMS order book
anchor investor *
annual accounts
Annual Attestation and Inspection Programme
annual general meeting (AGM) *
annual report
anonymous trading
Appeals PanelSFC
Application Programming Interface (API)
Application Proof
Application Service Provider (ASP)
approved borrower
approved deposit fund
approved lending agent
approved redeemable share 5
Mar 2018
Approved Trade Registration System (ATRS) OTC Clear
arbitrage **
arm's length transaction
arrears
articles of association
Asian and Oceanian Stock Exchanges Federation (AOSEF)
Asian Development Bank (ADB)
Asian Infrastructure Investment Bank (AIIB)
Asia-Pacific Central Securities Depository Group (ACG)
Asia Pacific Economic Cooperation (APEC)
Asia Pacific Regional Committee (APRC) of IOSCO
Asian Corporate Governance Association (ACGA)
ask price; asked price
asset
asset allocation
asset-backed securities (ABS) **
asset coverage
asset stripper
asset stripping
assets under management (AUM)
asset swap
assignee
assignment
assig
