A Decade of Challenge & Development【publication】《十载挑战与发展》【刊物】A Policy Paper on Securities and Futures Market Reform 《证券及期货市场改革政策文件》abnormal item 非正常项目about order 近价盘above par 高于面值above the line 线上项目Academic mittee【SFC】学术界谘询委员会【证监会】Academic and Accreditation mittee (AAAC)【SFC】学术评审谘询委员会【证监会】accelerated depreciation ept order eptance eptance house modation bill ount Transfer Instruction (ATI) ountability 责任承担;ountants' report ounting equation ounting period ounting practice 会计惯例;ounting Society of China (ASC) ounting standard 会计准则;ounting treatment ounts payable ounts receivable retion rual basis【accounting】应计制;权责发生制*【会计】accrued expenses rued interest rued revenue umulated depreciation 累计折旧;umulated interest 累计利息;umulated profits 累计利润;累积利润acid-test ratio 酸性测试比率acquisition 收购acquisition of shells 买壳acting in concert 一致行动active business pursuits【GEM】活跃业务纪录【创业板】active market 交投活跃actual market 现货市场actual price 现货价actual useful life 实际可用年期actuary 精算师ad valorem stamp duty 从价印花税add-on 附加利益;优惠additional AMS terminal user 附加自动对盘终端机用家additional margin 额外按金Adjudication Division 审裁科adjustable rate mortgage (ARM) 调息按揭adjusted basis assets tangible assets 调整后有形资产净值adjustment 调整administering bank 承办银行;经办银行admissible securities value 证券的认可价值admitted value 认可值advance 垫款advance booking form 排期申请表格Advertising Guidelines for Collective Investment Schemes 《集合投资计划的广告宣传指引》Advertising Guidelines for Pooled Retirement Funds 《集资退休基金的广告宣传指引》mittee【SFC】谘询委员会【证监会】Advisory Specialist Group 专家谘询小组affiliate; pany 联属公司after market / aftermarket 二级市场after-hours dealing 收市后交易after-tax profits 税后盈利;税后利润;税后溢利after-tax real rate of return 税后实际回报率afternoon session 午市agency account 代理户口;代客买卖户口Agency Share Transfer System 【Mainland China】代办股份转让系统【中国内地】agency trade 经纪交易;代客买卖agent 代理人aggregate auction 集合竞价aggregate market value 总市值aging analysis of accounts 账龄分析All Ordinaries Index (AOI) 所有普通股指数all-or-none order 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】allowance for bad and doubtful
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