配合交易 Accommodation trading

應付帳款 Accounts payable

應收帳款 Accounts receivable

會計方程式, 會計等式 Accounting equation

金融商品會計處理 Accounting for financial instruments

資產減損之會計處理 Accounting for impairment of assets

會計年度; 會計期間 Accounting period

收購 Acquisition

全面一致；全盤的 Across the board

現貨市場 Actual market/Spot market/Cash market

關係企業 Affiliated company

盤後定價交易 After-Hour Fixed-Price Trading

盤後交易 After-hour trading

協議；協定 Agreement

警示股票 Alerting Stock

提撥 Allocate

分配；配置 Allocation

變更交易方法  Altered Trading Method

美國存股憑證 American Depository Receipt

可攤銷的無形資產 Amortizable intangibles

攤銷 Amortization

年度稽核計畫 Annual audit plans

年報；年度報告 Annual report

年度化；按年計 Annualized

預期違約 Anticipatory breach

申請核准 apply for approval

申請動用保護基金償付 Applying for Compensations from the Protection Fund

增值；漲價 [財產]  Appreciation

套利；套匯；套戥 Arbitrage

仲裁 Arbitration

公平交易 Arm’s length transaction

資產分配 Asset Allocation

資產基礎證券（簡稱“ABS ”） Asset Backed Securities

資產管理 Asset Management

資產證券化 Asset securitization

資產掉期；資產互換 Asset swap

指定分配方法 Assignment method

平價期權；等價期權 At-the-money option

平價 At-the-money/Parity

拍賣 Auction

競價市場 Auction market

集合競價 Auction system/ Call auction

審計委員會 Audit committee

審計報告; 查核報告 Audit report

法定股本；核准資本 Authorized capital

認可基金; 授權基金 Authorized fund

授權代表 Authorized representative

外匯沖銷協議 Back to back FX agreement

借殼上市 Back-door listing

資產負債表 Balance sheet

平衡型基金  Balanced fund（hybrid）

破產 Bankruptcy

基準日 Base Day

基準利率 Base Rate

基點；點子 Basis point

基差交換 Basis swap

熊市；股市行情看淡 Bear market

看跌；看壞行情 Bearish

持票人 Bearer

不記名股票 Bearer stock

低於面值 Below par

指標公債 Benchmark bond

受益人 Beneficiary

受益憑證 Beneficiary certificate

受益證券 Beneficiary Securities

出價；投標價；買盤 Bid

封鎖期 Blackout period

鉅額交易 Block trading

藍籌股 Blue chip

董事會 Board of directors

巴西商品與期貨交易所 Bolsa de Mercadorias & Futures

誠實購買家 Bona fide buyer

公債標售  Bond Auction

債券衍生性商品交易 Bond derivatives transactions

債券遠期交易制度  Bond Forwarding Trading System

債券型基金 Bond fund

債券指數 Bond Index

借券中心 Bond Lending Center 

債券市場,債市 Bond market

附認股權公司債 Bond with warrant

債券分割 Bonds stripping

紅利分派 Bonus issue

紅利股票 Bonus share

帳面值 Book value

帳簿劃撥 Book-entry tranfer

底線；最低限度 Bottom line

由下而上(方法) Bottom-up

退票 Bounced cheque

股票交易所(法文) Bourse

違約 Breach of contract or default

解約價值評估 Break-up valuation

經紀商 Broker

泡沫經濟 Bubble economy

對作 Bucketing

牛市；股市行情看漲 Bull market

不得贖回直至到期(債券結構之一) Bullets

看漲；看好行情 Bullish

馬來西亞交易所 Bursa Malaysia

營業日 Business Day

營業保證金 Business Guarantee Bond/ Operation bond

買方信貸 Buyer’s credit

收購；買入 Buyout

細則；組織章程 By-law

買權 Call option

贖回保障/條款 Call protection/provision

認購權證 Call warrant

可贖回債券 Callable bond

上限 Cap/ Ceiling

資本適足率 Capital adequacy ratio

減資 Capital reduction

封頂浮動利率債券 Capped floater

利息成本；持有成本；資金成本差額 Carrying cost

帳面價值 Carrying value

現金增資 Cash capital increase

每股現金盈餘 Cash earnings per share

現金流量 Cash flow

現金認股權證 Cash-settled warrant

可轉換公司債資產交換之選擇權分拆交易制度 CB asset Swap-options Strippable Trading System

上下限協定 Ceiling-floor agreement

中央結算及交割系統 Central Clearing & Settlement System

日本中部商品交易所 Central Japan Commodity Exchange

證券集中保管事業 Centralized securities depository enterprises

行政總監; 總裁 CEO (Chief Executive Officer)

存款證明 Certificate of deposit

公司授權；委任書 Certificate of incumbency

財務總監 CFO (Chief Financial Officer)

公司更改註冊地址 Change of domicile

交通銀行 Chiao Tung Bank

美國芝加哥期貨交易所 Chicago Board of Trade

美國芝加哥商業交易所 Chicago Mercantile Exchange

中國牆 Chinese Wall

民事爭議 Civil Dispute

索賠 Claim

團體訴訟 Class-action Lawsuit 

結算制度 Clearing and settlement system

結算保證金 Clearing margin

結算會員 Clearing member

封閉型基金 Closed-end fund

收盤價 Closing price

利率上下限 Collars

擔保品  Collateral

債券抵押債券 Collateralized Bond (Debt) Obligation

貸款抵押債券 Collateralized Loan Obligation

集合投資計畫  Collective investment scheme

商業抵押基礎證券  Commercial mortgage backed securities(CMBS)

商業本票 Commercial paper

手續費 (折讓) Commission Fee (discount)

佣金回扣 Commission rebate

美國商品交易所 Commodity Exchange Inc.

普通股 Common stock

公司股務 Company Stock Affairs

公司制期貨交易所 Company type futures exchange

比對系統 Comparison system

賠償準備金 Compensation reserve fund

申訴 Complaint

複合現金流量 Complex cash flow

保密協定 Confidentiality agreement

集團；企業 Conglomerate

關聯交易 Connected transaction

約定金額；代價；考慮因素 Consideration

有價證券受託買賣 Consigned Securities Transaction

受託買賣外國有價證券 Consigned Trading of Foreign Securities

合併財務報表 Consolidated financial statements

整合；合併；盤整 Consolidation

成分股 Constituent stock

諮詢 Consultation

或有負債 Contingent liability

合資經營 Contractual joint venture

控股權 Controlling stake/interest

轉換溢價 Conversion premium

轉換價 Conversion price

換股比率 Conversion ratio

可轉換公司債; 轉換公司債 Convertible Bond

可轉換公司債資產交換交易制度 Convertible Bond Asset Swap Trading System

轉換公司債資產交換 Convertible bond asset swaps

營運總監 COO (Chief Operation Officer)

公司債 Corporate Bond

企業金融 Corporate finance

公司治理 Corporate governance

備兌認股權證 Covered warrant

信用帳戶  Credit accounts

信用違約交換；信用違約互換 Credit Default Swap

信用增強機構  Credit enhancement provider；credit enhancer

信貸措施 Credit facilities

備用信貸；信用額度 Credit line

信用評級；信貸評級 Credit rating

信用風險 Credit risk

債券息差; 信用利差 Credit spread

有價證券上市審查準則 Criteria for Review of Securities Listings

交叉貨幣利率交換 Cross currency interest rate swap

交叉盤 Cross trade

交叉交易 Cross-trading

場外交易 Curbing trading/ Off exchange trading

貨幣選擇權 Currency option

流動資產/負債 Current asset/liability

流動比率 Current/liquid ratio

保管機構  Custodian

環華證券金融公司 Dah Chung Bills Finance Corp. 

漲跌幅 Daily pricing limits/ Price Fluctuation Limit

當日沖銷 Day-trading

債資比率；股本負債率 Debt equity ratio

債務發行工具 Debt issuing vehicles

債務償還比率 Debt service coverage ratio

債換股；債轉股互換 Debt-equity swap

違約金 Default fine

違約利息 Default interest

違約風險 Default risk

缺失及異常事項 Defects and irregularities

防守性；具抗跌力 Defensive

遞延資產 Deferred asset

遞延費用 Deferred charges

遞延稅額 Deferred tax

固定供款計劃 Defined Contribution Plan

通貨緊縮；通縮 Deflation

降低槓桿風險 Deleveraged

終止上市 Delisting

存託機構 Depositary institution

存託憑證 Depositary receipt

折舊 Depreciation

衍生性金融商品 Derivative financial product

股權稀釋 Dilution

董事及監察人持股成數 Director and Supervisor Share Ownership Ratios

全權委託帳戶 Discretionary account

全權委託投資業務 Discretionary investment services

歸入權 Disgorgement

多元化；分散投資 Diversification

公司債拆券; 分券 Divide into different tranches

股息; 股利 Dividend

註冊 Domicile 

逆轉；由好變壞 Downturn

小龍債券 (亞洲美元債券) Dragon bonds

每股盈餘 Earning per share

電子商務 E-commerce

申報生效 Effective Registration

等殖成交系統 Electronic Bond Trading System

興櫃股票 Emerging stock

員工認股權憑證 Employee stock option certificates

委託書 Engagement letter/Letter of Consignment/ Proxy

股本作墊 Equity cushion

股票型基金 Equity fund

股權連結契約 Equity linked contracts

股本,股權 Equity, Equities

募集設立 Establishment by offering

股票指數型基金  ETF(exchange traded fund)

歐洲美元債券 Eurodollar bonds

歐洲交易所 Euronext.liffe

歐洲衍生商品交易所 European derivatives exchange

超額保證金 Excess margin

兌換率；匯率 Exchange rate

可交換債券 Exchangeable bond

交換公司債; 可交換公司債 Exchangeable corporate bond

履約價格 Exercise (Strike) price

費用比率 Expense ratio 

除權 Ex-rights

可延期債券 Extendible bonds

非經常項目 Extraordinary item

面值 Face value

公平市價 Fair market price (value)

營運現金流量 FFO (Funds from Operations)

信託人/信託機構 Fiduciary

誠信忠實義務 Fiduciary duty

財務顧問 Financial Advisor

金融業務許可證 Financial Business Operation Permit

金融債券 Financial Debentures

財務預測 Financial forecast

財務管理 Financial Management

金融市場，金融產品 Financial Markets/ Financial Products

金融服務 Financial Services

會計報表; 會計報告 Financial statement

財務狀況 Financial status

財務結構 Financial structure

防火牆 Fire wall

第一抵押權 First mortgage

財政政策 Fiscal policy

會計年度 Fiscal year

固定收益；定息債券 Fixed income

固定收益證券交易系統 Fixed Income Securities Trading System

平價交易 Flat trades

發行證券；掛牌上市 Floatation

浮動利率計息票據 Floating Rate Note

股價升降幅度 Fluctuation Unit (tick) of the Security Price

後續發行 Follow-on offering

追蹤報告 Follow-up reports

外國債 Foreign Bond

外幣計價債券 Foreign currency denominated bonds 

外匯；外匯交易 Foreign Exchange (FOREX)

外商投資企業 Foreign-funded enterprise

按公式計算的攤還方法 Formulae Based Amortization

遠期利率協議 Forward Rate Agreement

自由現金流量；淨現金流 Free cash flow

組合型基金 Fund of funds

基本因素；基本面 Fundamentals

基金的總資產 Fund’s total assets 

文章标签: 金融