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
期貨顧問事業 Futures advisory enterprise
期貨經紀商 Futures brokerage merchant
期貨結算機構 Futures clearing house
期貨商 Futures commission merchant (FCM)
期貨契約 Futures contract
期貨交易所 Futures exchange
期貨選擇權契約 Futures option contract
期貨自營商 Futures proprietary merchant
期貨服務事業 Futures services enterprise
期貨交易人 Futures trader
期貨信託事業 Futures trust enterprise
期貨信託基金 Futures trust fund
槓桿倍數；成本槓桿 Gearing ratio
一般公認會計原則 (慣例) General accepted accounting principles
一般公認審計準則 Generally accepted auditing standards
全球發行 Global offering
公開上市 Going public
商譽價值攤銷 Goodwill amortization
政府公債 Government Bond
債券清算銀行 Government Bond Clearing Banks
公債比對系統 Government Bond Comparison System
中央公債交易商 Government Bond Dealers
政府公債指數 Government Bond Index
公債本息分割交易制度 Government Bond Stripped Trading System
寬限期；優惠期 Grace period
總差額; 價差 Gross spread
創業板 Growth Enterprises Market (GEM)
增長型基金；成長型基金 Growth Fund
對沖會計法 Hedge accounting
對沖基金；避險基金 Hedge Fund
對沖 (買賣) Hedging
控股公司 Holding Company
香港交易所 Hong Kong Exchanges and Clearing Limited
惡意收購 Hostile takeover
熱錢；游資 Hot money
要求報酬率 Hurdle rate
混合上限 Hybrid cap
閒置資金 Idle funds
不法利益 Illicit Profits
隱含波動率 Implied volatility
價內 In the money
獨立董事 independent directors
指數型基金 Index fund
通貨膨脹 Inflation
資訊揭露評鑑系統 Information Disclosure and Transparency Ranking System
初次轉換溢價 Initial convertible premium (ICP)
原始保證金 Initial margin
首次辦理股票公開發行 Initial public offering
初次公開募集 Initial Public Offering (IPO)
內線交易 Insider Trading
英國洲際交易所 Intercontinental Exchange
利息債券 Interest only
內部稽核 Internal audit
內部稽核實施細則 Internal audit implementation rules
內部控制制度建議書 Internal control system recommendations
內部控制制度 Internal control systems
國際會計準則 International Accounting Standard
期貨交易輔助人 Introducing broker
投資顧問 Investment adviser
投資公司 Investment company
發行日 Issuance Date
無償配發新股 Issuance of new bonus share
無實體發行 Issue Non-physical Stock
合併發行新股 Issue of new shares due to merger
發行 Issue; Issuance
共同及連帶責任 Joint and several liabilities
合營企業；合資企業 Joint venture
台北富邦商業銀行 JP Morgan Chase & Co.,
垃圾債券 Junk bond
法人 Juridical Person
日本關西商品交易所 Kansai Commodities Exchange
上限型認購權證 Knock-out call warrant
下限型認售權證 Knock-out put warrant
知識經濟 Knowledge-based Economy
遲延交割 Late Settlement
法人股 Legal persons shares
貸款人 Lender
標借 Lending Auction
債務水平/比重 Leverage = level of debt/equity
槓桿保證金契約 Leverage contract
槓桿比率 Leverage Rate
槓桿交易商 Leverage transaction merchant
融資併購 Leveraged Buy Out
限制行為能力 Limited Legal Capacity
有限責任合夥 Limited partnership
短期投資 Liquid investment
流動收息權利票據 Liquid Yield Option Note
速動比率 Liquidity ratio
流動性風險 Liquidity risk
上市公司 Listed company
訴訟 Litigation
英國倫敦金屬交易所 London Metal Exchange
長倉；看漲; 作多 Long (position)
買入認購權 Long call
買遠期 Long forward
買入認售權 Long put
長期持股優惠 Long-term shareholding (loyalty) incentive
短期買賣債券 Loose bond
特許費 Loyalties
最近12個月 LTM (Last twelve months)
期貨經理事業 Managed futures enterprise
管理層收購 Management Buy-Out, MBO
經辦費; 管理費 Management Fee
內部控制制度聲明書 Management's Reports on Internal Control
基金管理機構 Manager(management company)
操縱股價 Manipulation of Security Price
保證金 [期貨交易] Margin
追繳保證金 Margin call
融資 Margin loan
信用交易 Margin Trading
逐日結算 Mark to market
市值 Market Capitalization
報價商；撮合者; 市場造市者 Market maker
公開資訊觀測站 Market Observation Post System
市價委託 Market order
市場佔有率 Market share
按市值計價 Mark-to-market
重大不實陳述 Material misstatement
重大缺失 Material weakness
成熟市場 Mature market
到期 Maturity
抵押基礎證券 MBS（Mortgage-backed securities）
處置股票 Measuring Stock
調處委員會 Mediation Committee
中期票據 Medium Term Note
議事手冊 Meeting Handbook
西班牙固定利得金融期貨交易所 MEFF Renta Fija
西班牙不定利得金融期貨交易所 MEFF Renta Variable
會員制期貨交易所 Membership futures exchange
阿根廷期貨與選擇權交易所 Mercados de Futuros y Opciones SA
義大利期貨交易所 Mercato Italiano Futures
合併 Merge
合併與併購 Mergers & Acquisitions, M&A
少數股東權益 Minority interest
貨幣政策 Monetary policy
貨幣市場基金 Money market fund
壟斷/獨占企業 Monopoly Enterprise
加拿大蒙特婁交易所 Montreal Exchange
道德風險 Moral hazard
款券淨額結算交割 Multilateral netting settlement
分期發行 Multi-Tranche Offering
共同基金 Mutual Fund
國家安定基金 National stabilization fund
議借 Negotiated Lending
資產凈值 Net Asset Value
帳面凈值 Net book value
淨收入 Net income
淨現值；淨現時價值 Net present value
新台幣利率衍生性商品 New Taiwan Dollar interest rate derivatives
不可贖回 Non-callable
非營業收入 Non-operating income
不良資產 Non-performing asset
逾放款 Non-performing loans
無實體證券 Non-physical securities
開會通知書 Notice of Meeting
零股 Odd lots/ Penny stocks
場外沖銷 Off market offsetting
資產負債表外 Off-balance sheet
公開發售 Offer for sale
募集與發行 Offering and issuance
承銷價格 Offering price
境外基金 Offshore fund
寡占 Oligopoly
瑞典斯德哥爾摩選擇權交易所 OM Stockholm
一次性強制轉換的認購選擇權 One-time mandatory call/put option
網路交易 Online Trading
未平倉部位 Open interest
公開喊價 Open outcry
開放型基金 Open-end fund
經營利潤 Operating profit/margin
機會成本 Opportunity cost
期權；選擇權 Option
選擇權契約 Option contract
權利金 Option premium
普通公司債 ordinary corporate bond
創始機構 Originator
日本大阪商品交易所 Osaka Mercantile Exchange
日本大阪證券交易所 Osaka Securities Exchange
價外 Out of the money
價外；失值(期權) Out-of-the-money
買斷交易 Outright purchase
賣斷交易 Outright sell
買賣斷交易 Outright trading
外包 Outsourcing
存款透支 Over Draft
超買 Overbought
間接成本 Overhead cost
海外可轉換公司債 Overseas convertible bond
海外公司債 Overseas corporate bond
海外附認股權公司債 Overseas corporate bond with warrants
海外存託憑證 Overseas depositary receipt
超額認購 Over-subscription
櫃檯買賣 Over-The-Counter
自有資金 Owned fund/own funds
市價對盈餘倍數 P/E multiple
市盈率；本益比 P/E ratio
本益比 P/E Ratio
實收資本；已繳足資本 Paid-up capital/ Paid-in capital
票面值 Par value
面值債券 Par bonds
參加人 Participants
專利 Patent
盈利分析 Payoff profile
同業評核 Peer review
懲罰/罰金條款 Penalty provision
履約保證 Performance bond
良好貸款 Performing loan
實股認股權證 Physical warrant
投資組合 Portfolio
投資組合管理 Portfolio Management
頭寸；倉盤；部位 Position
一銀證券公司 Postal Office Banking
遠期支票 Post-dated cheque
授權書 Power of attorney
優先權 Pre-emptive right
優先股 Preference shares
優惠待遇 Preference treatment
附認股權特別股 Preferred shares with warrants
權酬；期權金；權利金；溢價 Premium
溢價贖回 Premium put
溢價贖回權式結構 Premium put structure
提前支付 Prepayments
現值 Present value
定價區間 Price range
主要公債交易商 Primary Dealer
一級債券; 初級債券 Primary debt
本金 Principal
保證型基金 Principal guaranteed fund
保護型基金 Principal protected fund
保本型契約 Principal-guaranteed contracts
私人理財銀行 Private Banking
私募股本 Private Equity
私募 Private placement
私人財富管理 Private Wealth Management
私下洽商選擇權 Privately negotiated options
民營化 Privatization
邊際利潤率 Profit margin
利潤共享計劃 Profit-sharing plan
擬制報表 Proforma
專案核准 Project approval
專案融資 Project finance
本票 Promissory note
發起人 Promoter
發布；公布 Promulgate
自營商 Proprietary trader (Dealer)
公開說明書 Prospectus
保護基金 Protection Fund
保護機構 Protection Institution
假扣押 Provisional Attachment
假處分 Provisional Injunction
受託代理人 Proxy Agent
公開募集 Public (placement) offering
公開上市 Public Listing
公開收購 Public Tender Offer (take-overs)
公開收購說明書 Public Tender Offer Prospectus
購買力平價 Purchasing Power Parity (PPP)
賣權 Put option
認售權證 Put warrant
保留意見 Qualified opinion
定性分析 Qualitative analysis
定量分析 Quantitative analysis
具擔保信用融資 Quasi-credit financings
回升 Rally
炒高價格 Ramping
信用評級機構 Rating Agency
不動產投資信託 Real Estate Investment Trusts
實現利率 Realized interest rate
資本重組 Recapitalization
收入列帳 Recognition of income
對帳單 Reconciliation Statement
追索權 Recourse
贖回 Redeem/redemption
買回費; 贖回費 Redemption fee
轉融通 Re-finance
股務代理 Registrar
無實體有價證券登錄 Registration of book-entry securities
財務報告可靠性 Reliability of financial reporting
增額發行 Reopen system
公債增額發行制度 Reopen System of Government Bonds
附買回交易 Repurchase agreement
住宅房貸基礎證券 Residential mortgage backed securities (RMBS)
剩餘資產 Residual asset
阻力線 Resistance lines
清債信託公司 Resolution Trust Corporation (RTC)
受限制證券 Restricted securities
重組 Restructuring
散戶/個人投資 Retail players (= retail investors)（=individual investors）
未分配盈利；保留盈餘 Retained earnings
資產報酬率 Return on asset (ROA)
資本回收(率) Return on equity
股本回收(率) Return on equity (ROE)
收入分成 Revenue-sharing
附賣回交易 Reverse repurchase agreement
循還貸款 Revolving credit
供股(集資) Right issue
現金增資 Rights offering
優先分派權 Rights to the priority distributions
風險因素 Risk factor
風險管理 Risk management
風險溢價 Risk premium
風險權重 Risk rated ratio
路演；巡迴說明會 Roadshow
銷售費用 Sales load（charge）
銷貨退回 Sales return
次順位債券 Second junior subordinated debenture
次級市場 Secondary market
再次發行; 公開招募(證券交易法) Secondary offering
有擔保債務 Secured debt
證券經紀商 Securities Brokers
有價證券保管 Securities custody
證券商業同業公會 Securities Dealers Association
有價證券自行買賣 Securities dealing
證券金融事業 Securities finance enterprises
證券投資顧問事業 Securities investment consulting enterprise
證券投資信託事業 Securities investment trust enterprise
證券投資信託基金 Securities investment trust fund
承銷商 Securities underwriter
有價證券承銷 Securities underwriting
證券化 Securitization
借券 Security Lending
自律組織 Self-regulatory Organization (SRO)
優先順位債 Senior debt
服務機構 Servicer
結算價 Settlement price
交割風險 Settlement risk
交割結算基金 Settlement/Clearance Fund
股東 Shareholder
股東開戶 Shareholder Account Opening
股東價值 Shareholder value
股東權益 Shareholders' Equity
股東名簿 Shareholders List
股東會 Shareholders Meeting
緩行註冊；暫時擱置註冊 Shelf registration
空殼公司 Shell company
短倉；看跌; 作空 Short (position)
中短期貸款 Short and medium term loans
放空 Short Sale
融券回補 Short sale covering
短線交易 Short-swing trading
短期循環信用狀 Short-term revolving letter
抱觀望態度投資者 Sidelined investors
暫停交易者 Sideliner
即期匯票 Sight draft
新加坡商品交易所 Singapore Commodity Exchange
新加坡衍生性商品交易所 Singapore Exchange Derivatives Trading Limited
償債基金 Sinking fund
小型股
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
期貨顧問事業 Futures advisory enterprise
期貨經紀商 Futures brokerage merchant
期貨結算機構 Futures clearing house
期貨商 Futures commission merchant (FCM)
期貨契約 Futures contract
期貨交易所 Futures exchange
期貨選擇權契約 Futures option contract
期貨自營商 Futures proprietary merchant
期貨服務事業 Futures services enterprise
期貨交易人 Futures trader
期貨信託事業 Futures trust enterprise
期貨信託基金 Futures trust fund
槓桿倍數；成本槓桿 Gearing ratio
一般公認會計原則 (慣例) General accepted accounting principles
一般公認審計準則 Generally accepted auditing standards
全球發行 Global offering
公開上市 Going public
商譽價值攤銷 Goodwill amortization
政府公債 Government Bond
債券清算銀行 Government Bond Clearing Banks
公債比對系統 Government Bond Comparison System
中央公債交易商 Government Bond Dealers
政府公債指數 Government Bond Index
公債本息分割交易制度 Government Bond Stripped Trading System
寬限期；優惠期 Grace period
總差額; 價差 Gross spread
創業板 Growth Enterprises Market (GEM)
增長型基金；成長型基金 Growth Fund
對沖會計法 Hedge accounting
對沖基金；避險基金 Hedge Fund
對沖 (買賣) Hedging
控股公司 Holding Company
香港交易所 Hong Kong Exchanges and Clearing Limited
惡意收購 Hostile takeover
熱錢；游資 Hot money
要求報酬率 Hurdle rate
混合上限 Hybrid cap
閒置資金 Idle funds
不法利益 Illicit Profits
隱含波動率 Implied volatility
價內 In the money
獨立董事 independent directors
指數型基金 Index fund
通貨膨脹 Inflation
資訊揭露評鑑系統 Information Disclosure and Transparency Ranking System
初次轉換溢價 Initial convertible premium (ICP)
原始保證金 Initial margin
首次辦理股票公開發行 Initial public offering
初次公開募集 Initial Public Offering (IPO)
內線交易 Insider Trading
英國洲際交易所 Intercontinental Exchange
利息債券 Interest only
內部稽核 Internal audit
內部稽核實施細則 Internal audit implementation rules
內部控制制度建議書 Internal control system recommendations
內部控制制度 Internal control systems
國際會計準則 International Accounting Standard
期貨交易輔助人 Introducing broker
投資顧問 Investment adviser
投資公司 Investment company
發行日 Issuance Date
無償配發新股 Issuance of new bonus share
無實體發行 Issue Non-physical Stock
合併發行新股 Issue of new shares due to merger
發行 Issue; Issuance
共同及連帶責任 Joint and several liabilities
合營企業；合資企業 Joint venture
台北富邦商業銀行 JP Morgan Chase & Co.,
垃圾債券 Junk bond
法人 Juridical Person
日本關西商品交易所 Kansai Commodities Exchange
上限型認購權證 Knock-out call warrant
下限型認售權證 Knock-out put warrant
知識經濟 Knowledge-based Economy
遲延交割 Late Settlement
法人股 Legal persons shares
貸款人 Lender
標借 Lending Auction
債務水平/比重 Leverage = level of debt/equity
槓桿保證金契約 Leverage contract
槓桿比率 Leverage Rate
槓桿交易商 Leverage transaction merchant
融資併購 Leveraged Buy Out
限制行為能力 Limited Legal Capacity
有限責任合夥 Limited partnership
短期投資 Liquid investment
流動收息權利票據 Liquid Yield Option Note
速動比率 Liquidity ratio
流動性風險 Liquidity risk
上市公司 Listed company
訴訟 Litigation
英國倫敦金屬交易所 London Metal Exchange
長倉；看漲; 作多 Long (position)
買入認購權 Long call
買遠期 Long forward
買入認售權 Long put
長期持股優惠 Long-term shareholding (loyalty) incentive
短期買賣債券 Loose bond
特許費 Loyalties
最近12個月 LTM (Last twelve months)
期貨經理事業 Managed futures enterprise
管理層收購 Management Buy-Out, MBO
經辦費; 管理費 Management Fee
內部控制制度聲明書 Management's Reports on Internal Control
基金管理機構 Manager(management company)
操縱股價 Manipulation of Security Price
保證金 [期貨交易] Margin
追繳保證金 Margin call
融資 Margin loan
信用交易 Margin Trading
逐日結算 Mark to market
市值 Market Capitalization
報價商；撮合者; 市場造市者 Market maker
公開資訊觀測站 Market Observation Post System
市價委託 Market order
市場佔有率 Market share
按市值計價 Mark-to-market
重大不實陳述 Material misstatement
重大缺失 Material weakness
成熟市場 Mature market
到期 Maturity
抵押基礎證券 MBS（Mortgage-backed securities）
處置股票 Measuring Stock
調處委員會 Mediation Committee
中期票據 Medium Term Note
議事手冊 Meeting Handbook
西班牙固定利得金融期貨交易所 MEFF Renta Fija
西班牙不定利得金融期貨交易所 MEFF Renta Variable
會員制期貨交易所 Membership futures exchange
阿根廷期貨與選擇權交易所 Mercados de Futuros y Opciones SA
義大利期貨交易所 Mercato Italiano Futures
合併 Merge
合併與併購 Mergers & Acquisitions, M&A
少數股東權益 Minority interest
貨幣政策 Monetary policy
貨幣市場基金 Money market fund
壟斷/獨占企業 Monopoly Enterprise
加拿大蒙特婁交易所 Montreal Exchange
道德風險 Moral hazard
款券淨額結算交割 Multilateral netting settlement
分期發行 Multi-Tranche Offering
共同基金 Mutual Fund
國家安定基金 National stabilization fund
議借 Negotiated Lending
資產凈值 Net Asset Value
帳面凈值 Net book value
淨收入 Net income
淨現值；淨現時價值 Net present value
新台幣利率衍生性商品 New Taiwan Dollar interest rate derivatives
不可贖回 Non-callable
非營業收入 Non-operating income
不良資產 Non-performing asset
逾放款 Non-performing loans
無實體證券 Non-physical securities
開會通知書 Notice of Meeting
零股 Odd lots/ Penny stocks
場外沖銷 Off market offsetting
資產負債表外 Off-balance sheet
公開發售 Offer for sale
募集與發行 Offering and issuance
承銷價格 Offering price
境外基金 Offshore fund
寡占 Oligopoly
瑞典斯德哥爾摩選擇權交易所 OM Stockholm
一次性強制轉換的認購選擇權 One-time mandatory call/put option
網路交易 Online Trading
未平倉部位 Open interest
公開喊價 Open outcry
開放型基金 Open-end fund
經營利潤 Operating profit/margin
機會成本 Opportunity cost
期權；選擇權 Option
選擇權契約 Option contract
權利金 Option premium
普通公司債 ordinary corporate bond
創始機構 Originator
日本大阪商品交易所 Osaka Mercantile Exchange
日本大阪證券交易所 Osaka Securities Exchange
價外 Out of the money
價外；失值(期權) Out-of-the-money
買斷交易 Outright purchase
賣斷交易 Outright sell
買賣斷交易 Outright trading
外包 Outsourcing
存款透支 Over Draft
超買 Overbought
間接成本 Overhead cost
海外可轉換公司債 Overseas convertible bond
海外公司債 Overseas corporate bond
海外附認股權公司債 Overseas corporate bond with warrants
海外存託憑證 Overseas depositary receipt
超額認購 Over-subscription
櫃檯買賣 Over-The-Counter
自有資金 Owned fund/own funds
市價對盈餘倍數 P/E multiple
市盈率；本益比 P/E ratio
本益比 P/E Ratio
實收資本；已繳足資本 Paid-up capital/ Paid-in capital
票面值 Par value
面值債券 Par bonds
參加人 Participants
專利 Patent
盈利分析 Payoff profile
同業評核 Peer review
懲罰/罰金條款 Penalty provision
履約保證 Performance bond
良好貸款 Performing loan
實股認股權證 Physical warrant
投資組合 Portfolio
投資組合管理 Portfolio Management
頭寸；倉盤；部位 Position
一銀證券公司 Postal Office Banking
遠期支票 Post-dated cheque
授權書 Power of attorney
優先權 Pre-emptive right
優先股 Preference shares
優惠待遇 Preference treatment
附認股權特別股 Preferred shares with warrants
權酬；期權金；權利金；溢價 Premium
溢價贖回 Premium put
溢價贖回權式結構 Premium put structure
提前支付 Prepayments
現值 Present value
定價區間 Price range
主要公債交易商 Primary Dealer
一級債券; 初級債券 Primary debt
本金 Principal
保證型基金 Principal guaranteed fund
保護型基金 Principal protected fund
保本型契約 Principal-guaranteed contracts
私人理財銀行 Private Banking
私募股本 Private Equity
私募 Private placement
私人財富管理 Private Wealth Management
私下洽商選擇權 Privately negotiated options
民營化 Privatization
邊際利潤率 Profit margin
利潤共享計劃 Profit-sharing plan
擬制報表 Proforma
專案核准 Project approval
專案融資 Project finance
本票 Promissory note
發起人 Promoter
發布；公布 Promulgate
自營商 Proprietary trader (Dealer)
公開說明書 Prospectus
保護基金 Protection Fund
保護機構 Protection Institution
假扣押 Provisional Attachment
假處分 Provisional Injunction
受託代理人 Proxy Agent
公開募集 Public (placement) offering
公開上市 Public Listing
公開收購 Public Tender Offer (take-overs)
公開收購說明書 Public Tender Offer Prospectus
購買力平價 Purchasing Power Parity (PPP)
賣權 Put option
認售權證 Put warrant
保留意見 Qualified opinion
定性分析 Qualitative analysis
定量分析 Quantitative analysis
具擔保信用融資 Quasi-credit financings
回升 Rally
炒高價格 Ramping
信用評級機構 Rating Agency
不動產投資信託 Real Estate Investment Trusts
實現利率 Realized interest rate
資本重組 Recapitalization
收入列帳 Recognition of income
對帳單 Reconciliation Statement
追索權 Recourse
贖回 Redeem/redemption
買回費; 贖回費 Redemption fee
轉融通 Re-finance
股務代理 Registrar
無實體有價證券登錄 Registration of book-entry securities
財務報告可靠性 Reliability of financial reporting
增額發行 Reopen system
公債增額發行制度 Reopen System of Government Bonds
附買回交易 Repurchase agreement
住宅房貸基礎證券 Residential mortgage backed securities (RMBS)
剩餘資產 Residual asset
阻力線 Resistance lines
清債信託公司 Resolution Trust Corporation (RTC)
受限制證券 Restricted securities
重組 Restructuring
散戶/個人投資 Retail players (= retail investors)（=individual investors）
未分配盈利；保留盈餘 Retained earnings
資產報酬率 Return on asset (ROA)
資本回收(率) Return on equity
股本回收(率) Return on equity (ROE)
收入分成 Revenue-sharing
附賣回交易 Reverse repurchase agreement
循還貸款 Revolving credit
供股(集資) Right issue
現金增資 Rights offering
優先分派權 Rights to the priority distributions
風險因素 Risk factor
風險管理 Risk management
風險溢價 Risk premium
風險權重 Risk rated ratio
路演；巡迴說明會 Roadshow
銷售費用 Sales load（charge）
銷貨退回 Sales return
次順位債券 Second junior subordinated debenture
次級市場 Secondary market
再次發行; 公開招募(證券交易法) Secondary offering
有擔保債務 Secured debt
證券經紀商 Securities Brokers
有價證券保管 Securities custody
證券商業同業公會 Securities Dealers Association
有價證券自行買賣 Securities dealing
證券金融事業 Securities finance enterprises
證券投資顧問事業 Securities investment consulting enterprise
證券投資信託事業 Securities investment trust enterprise
證券投資信託基金 Securities investment trust fund
承銷商 Securities underwriter
有價證券承銷 Securities underwriting
證券化 Securitization
借券 Security Lending
自律組織 Self-regulatory Organization (SRO)
優先順位債 Senior debt
服務機構 Servicer
結算價 Settlement price
交割風險 Settlement risk
交割結算基金 Settlement/Clearance Fund
股東 Shareholder
股東開戶 Shareholder Account Opening
股東價值 Shareholder value
股東權益 Shareholders' Equity
股東名簿 Shareholders List
股東會 Shareholders Meeting
緩行註冊；暫時擱置註冊 Shelf registration
空殼公司 Shell company
短倉；看跌; 作空 Short (position)
中短期貸款 Short and medium term loans
放空 Short Sale
融券回補 Short sale covering
短線交易 Short-swing trading
短期循環信用狀 Short-term revolving letter
抱觀望態度投資者 Sidelined investors
暫停交易者 Sideliner
即期匯票 Sight draft
新加坡商品交易所 Singapore Commodity Exchange
新加坡衍生性商品交易所 Singapore Exchange Derivatives Trading Limited
償債基金 Sinking fund
小型股
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