证券期货及财务用语

3AASecurities,FuturesandFinancialTermsADecadeofProgress(SFCPublication)AsharesAAA/S(Aktieselskab)(Danish)AB/A.B./A/B(Aktiebolag)(Swedish)abnormalitemaboutorderaboveparabovethelineabridgedauditor’sreportabrogationabscondingcontributoryabsoluteacceptanceabsolutedischargeabsoluteinterestabsoluteparabsoluteprofitmarginabsolutereturnabsolutereturnfundsabsolutesubscription4AAabsolutevalueabsorbliquidityabuseoftrustabusiveconduct/abusivepracticeaccelerateddepreciationacceleratingtrendaccelerationclauseacceptashortsellingorderacceptbywayofsecurityacceptorderacceptableindexacceptableinspectionregime(AIR)acceptabletrusteeacceptanceacceptancehouseacceptanceinblankacceptancelineacceptanceofanofferacceptedindexacceptedtrusteeacceptoraccess5AAaccesschannelaccesscontrolaccessmethodaccesstimeaccesstoaccountsaccesstomarketaccommodationaccommodationbillaccommodationpartyaccommodationtradingaccountaccountcarrieraccountdisclosuredocumentaccountexecutiveaccountinarrearsaccountnumberaccountopeningcontrolaccountopeningdocumentation6AAaccountpayeeonly(A/Cpayeeonly)accountrenderedaccountriggingaccountstatementaccounttitleaccounttransferAccountTransferInstruction(ATI)accountpayable/accountspayableaccountreceivable/accountsreceivableaccountabilityaccountabilitytothepublicaccountant’sreportaccountingandfinancialarrangementsaccountingbasisaccountingclassaccountingdataaccountingdate7AAaccountingequationaccountingfirmaccountingguidelinesaccountingoncashbasisaccountingperiodaccountingpolicyaccountingpracticeaccountingpracticeunitaccountingprinciplesaccountingrecordsaccountingreportaccountingstandardsAccountingStandardsofthePRCaccountingstatementaccountingtransactionaccountingtreatmentaccountsandannualreportaccountsofcompensationfund8AAaccreditaccreditationaccreditedadviseraccreditedcorporationaccrediteddealeraccrediteddirectoraccreditedindividualaccreditedinvestoraccreditedrepresentativesaccreditedtoaccretingswapsaccretionaccretionofdiscountaccrualaccrualaccountingaccrualbasisaccrualbondaccrueaccruedbenefitsaccruedbondinterestreceivableaccruedcharges9AAaccruedcumulativedividendaccruedcumulativepreferencesharedividendaccrueddividendaccruedexpensesaccruedinterestaccruedinterestpayableaccruedinterestreceivableaccruedrevenueaccumulateddepreciationaccumulateddividendaccumulatedincomeaccumulatedinterestaccumulatedprofitsaccumulatedsurplusbroughtforwardaccumulatedsurpluscarriedforwardaccumulation/distributionindicator10AAachievementratioofbondfloatationacidtestacid-testratioacknowledgementreceiptacquireacquireordisposeofsecuritiesacquiredassetsacquiredsurplusacquireracquisitionacquisitionanddispositionofassetsacquisitionarrangementacquisitioncostacquisitionofassetsacquisitionofcontrolacquisitionofinterestsacquisitionofshell11AAacquisitionofvotingrightsacquisitionpriceactastrusteeactimproperlyactingoodfaithactinprofessionalcapacityactofGodactunconscionablyactwithduediligenceactwithoutjurisdictionActingChairmanactingingreyareasactinginconcertactiveaccountactivebondcrowdactivebusinesspursuits(GEM)activedirectoractiveinvestigationcaseactivemarketactivepartneractivesecurities12AAactivestockactivetradingactivitystatementactsandfailuresactualcirculationactualcostactualdishonouractualexpenditureactualincomeactualmarketactualnoparvaluestockactualpriceactualquotationactualrateofinterestactualusefullifeactualyearbasisactualyieldrateactualsactuarialevaluationactuarialinvestigationactuarialvaluationactuaryadhocanalysisadhocreport13AAadreferendumagreementadvaloremadvaloremcapitaldutyadvaloremstampdutyadvaloremtariffaddedriskassetaddendumadditionalawardsadditionalfeesadditionalliquidcapitaladditionalliquidcapitalbufferadditionalmarginadditionalpaid-incapitaladditionalpaid-incapitalinexcessofstatedvalueadditionalpowersadditionalsignatureadd-onadd-oninterestadd-onsoftwarepackageaddresstheinvestigatoraddressee14AAadequateclientorderaudittrailadjournedmeetingadjudgedbankruptadjudicatedbankruptadjustablefactoradjustablepegadjustablerateconvertiblenoteadjustableratemortgageadjustableratepreferredstockadjustedactualadjustedbasisadjustedcurrentassetsadjusteddebitbalanceadjustedexercisepriceadjustedfuturespriceadjustedliabilitiesadjustedlossadjustednetadmissibleassetsadjustednetassetsadjustednettangibleassets15AAadjustedsurplusadjustmentadjustmentbondadjustmentcentreadjustmentcreditadjustmentlagadjustmentoflossadjustmentofmonetarybaseadjustmentofpriortransactionadjustmentofremittanceandreturnsadjustmentvoucheradministeredexchangerateadministeringbankadministrationorderadministrativeactionAdministrativeAppealsRulesadministrativeguide/administrativeguidance16AAadministrativemeasuresAdministrativeMeasuresgoverningStockCollateralLoansforSecuritiesFirms(mainlandChina)administrativeproceedingsAdministrativeRegulationsgoverningtheInformationSystemTechnologyoftheSalesDepartmentofSecuritiesOperatingInstitutions(mainlandChina)administratoradmissibilityadmissiblesecuritiesvalueadmissiblevalueadmissionofdebtadmissionofproofadmissionrequirementsadmissiontotrading17AAadmittedtoCCASS