LISTING TERMINOLOGY上市基本用语 v1.0ENGLISH TERMS中文AA1 FormA1表格（呈XX联交所）Accounts Receivable应收账款Acquisition收购Acquisition Premium收购溢价Agreement协议Allotment配股Annual General Meeting (AGM)年度股东大会Annual Report年报Appendix (pl. Appendices)附件Application申请Arms Length Transaction公平交易Articles of Association (AOA)公司章程Approval批准Asset Turnover资产周转率Asset Valuation资产估值Assignment转让Audit审计Average Annual Growth平均年度增长率Average Annual Return平均年度回报率BBack Door Listing借壳上市Bad Debt不良贷款Balance Sheet资产负债表Beneficial Owner受益方Blue Chip蓝筹股Board of Directors董事会Book Runner账簿管理人Book Value账面价值Bridge Financing过渡融资Bridge Fund过桥资金Bridge Loan过渡贷款British Virgin Islands (BVI)英属维京（处女）群岛Buyout收购Buy Back回购CCalendar Year公历年、日历年Capital Account资本账户Capital Adequacy Ratio (CAR)资本充足率Carrying Value账面现行价值Carveout分拆上市Certificate证书Checklist核对清单、一览表Closing收盘、交易结束Collateral抵押品Comment意见Competent Authority有权机关Compound Annual Growth Rate (CAGR)复合年均增长率Compliance Undertaking合规承诺ConfidentialXXConfirm/ Confirmation确认Connected Person关联人Connected Transaction关联交易Consent Letter同意函Controlling Shareholder控股股东Convertible Bond可转换债券Coordination Meeting协调会Corporate Finance企业融资Corporate Governance企业治理Council法律顾问Creditor债权人CSRC中国证券监督管理委员会Current Account经常账户Current Assets流动资产Current Liabilities流动负债Current Yield现时收益率Custodian保管人DDebt Equity Swap债转股交易Debt Financing债务融资Debt Ratio负债比率Debt Restructuring债务重组Debtor债务人Default违约Delinquent拖欠债务Delivery交割、交货Demand Deposit活期存款Demerger分拆Depreciation折旧、贬值Dilution摊薄、减损Directors董事Distribution派发、分配、分红Distribution in Kind派发实物Dividend Policy股息政策Dividend Yield股息收益率Dual Listing两地上市Due Diligence尽职调查Dummy Shareholder名义股东EEarnings盈利Earnings Estimate盈利预测Earnings Multiplier盈利倍数Earnings Per Share (EPS)每股盈利Effective Duration有效期限Equity股票、股本Equity Accounting权益会计Equity Financing股票融资Equity Multiplier股票倍数Escrow Agreement第三方保管协议Exchange交易所Expected Return预测回报率FFace Value面值Fair Value公平价值Feasibility Study Report可行性报告Filing备案Financial Accounting财务会计Financial Performance 财务表现Fixed Asset固定资产Flotation发行、上市Follow-up跟进Force Majeure不可抗力Foreign Exchange (FOREX)外汇GGeneral Accepted Accounting Principles (GAAP)通用会计制度Going Public公开上市Guarantor担保人HH-SharesH股Hearing聆讯HKExXX联合交易所Holding Company控股公司Hot Money热钱IIncluding but not limited to包括但不限于Income Statement损益表Income Tax所得税Initial Public Offering (IPO)首次公开上市Intangible Asset无形资产Interest利息、权益Internal Rate of Return (IRR)内部回报率Investment Advisor投资顾问Investment Bank投资银行Investment Vehicle投资媒体Issuer发行人JJoint Stock Company股份公司Joint Venture 合资企业、合资经营LLegal Opinion法律意见书Letter of Credit信用证Letter of Intent意向书Leveraged Buyout负债收购Liability负债Limited LiabilityList清单Listed Security上市证券Loan贷款London Interbank Offer Rate (LIBOR)伦敦银行同业拆放利率Long Term Assets长期资产Long Term Debt长期债务MManagement Buyin (MBI)保留管理层的收购项目Management Buyout (MBO)管理层收购项目Memorandum (Memo)备忘录Merger合并Ministry of Commerce中国国家商务部Minority Interest少数权益Minutes会议记录NNet Income (NI)净收入Net Present Value (NPV)净现值OOffshore境外Operating Ratio营运比率Outside Director外部董事Outstanding Documents欠缺文件Overallotment超额配股权Over-The-Counter (OTC)场外交易证券Overseas Listing海外上市PPar等值Parity平价Par Value票面值Phantom Stock影子股票Preferred Stock优先股Price-Earnings Ratio (P/E Ratio)市盈率Pro Forma备考，模拟 对投资届而言，指计算财务业绩，以强调当时或预计数据的方法。
Pro Forma Earnings备考盈利Professionals中介机构Profit利润Project项目Project Finance项目融资Promissory Note本票Property财产、物业Proposal建议书Prospectus招股说明书uorum法定人数Queries咨询RRed Chip红筹公司Registration登记Regulation法规Reorganization企业重组Resolution决议Restructuring业务重组Retained Earnings保留盈余Return回报率Return of Capital资本回报率Return of Assets (ROA)资产回报率Return on Net Assets (RONA)净资产回报率Revenue总收入Rider附文Risk风险Road Show路演SSAFE国家外汇管理局SAIC国家工商行政管理总局SASAC国务院国有资产监督管理委员会Safe Harbor避风港Sales Contract买卖/ 销售合同Secretary of the Board董事会秘书Service Contract服务合同Shareholder股东Shareholding Equity股东权益Shares Outstanding已发行股票Share Pledge股权/份质押SGX新加坡交易所Social Insurance社会保险Special Meeting。