财务英语词汇L
劳工及材料成本指数
LAF bid and offer rates
流动资金调节机制的借入及拆出息率
laissez-faire policy
自由放任政策
land cost element
土地成本因素
Land Fund [Hong Kong Special Administrative Region Government Land Fund]
土地基金〔香港特别行政区政府土地基金〕
land premium
地价
Land Registry Trading Fund
土地注册处营运基金
land revenue
地价收入
land transaction
土地交易
landed cost
抵岸价格；卸岸成本
land-holding company
拥有土地的公司
Laspeyres index formula
拉斯佩尔指数公式
last in, first out method [LIFO method]
后进先出计算法
last recorded price
最后成交价
last trading price
最后成交价
late adjustment
收市后的调整
late stamping
逾期加盖印花
latent reserve
隐藏储备
Law Concerning Merger and Conversion of Financial Institutions of Japan
《日本金融机构的合并和转换的有关法律》
law cost
讼费
law of bankruptcy
破产法
law of diminishing return
报酬递减规律；报酬递减法则
law of insolvency
破产清盘法
lay member [Council of SEHK]
外界理事〔联交所理事会〕
leading indicator
领先指标；领先经济指标
leap-frogging
跳增
lease
租契；租约
leasehold interest
租赁权益；批租权益
leasehold property
批租土地财产
leave pay
假期工资
ledger
分类帐
Ledger Accounting and Financial Information System [LAFIS]
会计及财务资料系统
ledger book
分类帐簿
legacy
遗产；非土地遗赠
legal charge
法定押记
legal cost
讼费
legal estate
法定产业权
legal fee
法律费用
legal interest
法定权益
Legal, Membership and Secretarial Services Division [Stock Exchange of Hong Kong Limited]
法律、会籍及公司秘书事务科〔香港联合交易所有限公司〕
legal mortgage
法定按揭
legal personal representative
合法遗产代理人
legal tender
法定货币
legal tender notes and coins
法定纸币及硬币
legally binding debt
有法律责任须偿还的债项
legatee
非土地遗赠继承人；受遗赠人
LegCo Ad Hoc Group to Study the Financial Arrangements for the New Airport and Related Projects
立法会议员研究新机场及有关工程财政事宜小组
LegCo Panel on Economic Services
立法会经济事务委员会
LegCo Panel on Financial Affairs
立法会财经事务委员会
LegCo Subcommittee on the Financing of Airport Core Programme
立法会研究机场核心计划财政事宜小组委员会
Lehman Brothers Finance Limited
美国雷曼兄弟财务有限公司
lend
贷出
lender
贷款人；借出人；放款人
lender of last resort system
最后贷款人制度
lending
贷款；放款
lending agreement
借贷协议
lending margin
贷款利率差价
lessee
承租人
lessor
出租人；批租人
letter of administration
遗产管理书
letter of allotment
配股通知书
letter of assurance
保证书
letter of comfort
银行联系证明书；信心保证书
letter of confirmation
证实书；确认书
letter of credit [L/C]
信用证；信用状
letter of guarantee
保证书
letter of hypothecation
押汇质权书；银行抵押书；质押书
letter of indemnity
赔偿保证书；认赔书；偿还税款保证书
letter of indication
签印证明书
letter of intent
意向书
letter of release
同意释款书
letter of renunciation
放弃书
level off
趋向平稳；趋平
level playing field
公平竞争的环境
leverage
杠杆作用；杠杆比率
leveraged buy-out
杠杆式收购
leveraged foreign exchange contract
杠杆外汇合约
leveraged foreign exchange trader
杠杆式外汇买卖商
leveraged foreign exchange trader's representative
杠杆式外汇买卖商代表
leveraged foreign exchange trading
杠杆式外汇买卖
Leveraged Foreign Exchange Trading Ordinance Arbitration Panel [Securities and Futures Commission]
杠杆式外汇买卖条例仲裁委员会〔证券及期货事务监察委员会〕
leveraged leasing
杠杆租赁；融资租赁
leveraged market
杠杆市场
leviable transaction
可征费交易
levy
征费；征款
liability
负债；法律责任
liability for payment of rates
缴交差饷的法律责任
liable in damages
承担损害赔偿
liable to tax
应纳税；应课税
liberalization
自由化；开放〔市场〕
licence
许可证；牌照；特许文件
licence fee
牌照费
licensed bank
持牌银行
licensed deposit-taking company
持牌接受存款公司
licensed intermediary
持牌中介团体
licensed trader
持牌买卖商
licensee
持牌人；持证人
licensing condition
发牌条件
licensing court
牌照法庭
licensing criterion
发牌准则
Licensing Department [Securities and Futures Commission]
发牌科〔证券及期货事务监察委员会〕
Licensing Information Booklet
《发牌资料册》
lien
留置权；扣押权
life and annuity business
人寿及年金业务
life assurance
人寿保险
Life Assurance Act [United Kingdom]
《人寿保险法令》〔英国〕
life assurance policy
人寿保单
life boat loan
救市贷款
life insurance
人寿保险
life insurance corporation
人寿保险法团
Life Insurance Council of Hong Kong
香港寿险总会
life insurance fund
人寿保险基金
life interest
终身权益
Life Underwriters Association of Hong Kong
香港人寿保险从业员协会
life-long product
终身产品
light trading
交投稀疏；交投疏落
likely outturn
估计结算数字
limit
限额；限量
limit down
跌至停板；跌停板
limit of legal tender
法定货币使用限额
limit of value
价值限额
limit order
限价盘；限价订单
limit up
涨至停板；涨停板
limitation fund
限制基金
limited company quoted on stock exchange
上市有限公司
limited company unquoted on stock exchange
非上市有限公司
limited legal tender currency note
有限量法定货币纸币
limited liability
有限法律责任；有限责任
limited partner
有限责任合伙人
limited partner loss relief
对有限责任合伙人的亏损给予税项宽免
limited partnership
有限责任合伙
limited service bank
有限服务银行
line of business
业务范围
line of credit
信贷限额
linear development
线型发展；直线发展
linear programming
线性规划
linked assets
相连资产
linked exchange rate system
联系汇率制度
linked long-term business
相连长期业务
liquefiable assets
流动资产；可兑现资产
liquid assets
流动资产；速动资产
liquid balance
现金结余；流动资产结余
liquid capital
速动资金；流动资金
liquid form of deposit
活期存款
liquidated amount
算定款项
liquidated damages
算定损害赔偿
liquidated demand
经算定的追讨金额
liquidated sum
经算定款项
liquidation
清盘；清偿〔债务〕；变现〔资产〕
liquidation of an account
平仓
liquidation of margin account
"斩仓"
liquidation of position
平仓
liquidator
清盘人
liquidator's bond
清盘人的债券
liquidity
流动资金；流动性；变现能力
Liquidity Adjustment Facility [LAF]
流动资金调节机制
Liquidity Adjustment Window [LAW]
流动资金调节窗
liquidity conversion factor
流动资产换算因数
liquidity management tool
流动资金管理工具
liquidity margin
流动资金幅度
liquidity portfolio
流动资产组合
liquidity position
流动资金头寸；流动资金情况
liquidity ratio
流动资产比率；流动资金比率
List of Stock Codes
《证券代号名录》
listed company
上市公司
listed corporation
上市机构
listed investment
上市投资
listed securities
上市证券
listed share
上市股份
listing
上市；挂牌
listing agreement
上市协议
Listing Appeals Committee [Stock Exchange of Hong Kong Limited]
上市上诉委员会〔香港联合交易所有限公司〕
listing arrangement
上市安排
Listing Committee [Stock Exchange of Hong Kong Limited]
上市委员会〔香港联合交易所有限公司〕
Listing Division [Stock Exchange of Hong Kong Limited]
上市科〔香港联合交易所有限公司〕
listing fee
上市费
listing matter
上市事宜
Listing Nominating Committee [Stock Exchange of Hong Kong Limited]
上市提名委员会〔香港联合交易所有限公司〕
listing price
上市价格；牌价
Listing--Accountancy and Prospectus Vetting Department [Stock Exchange of Hong Kong Limited]
上市──会计及招股章程审阅部〔香港联合交易所有限公司〕
Listing--Corporate Finance Department [Stock Exchange of Hong Kong Limited]
上市──公司财务部〔香港联合交易所有限公司〕
Liu Chong Hing Bank Limited
廖创兴银行有限公司
Liu Chong Hing Finance Limited
廖创兴财务有限公司
Lloyd's [United Kingdom]
劳合社〔英国〕
Lloyd's agent
劳合社代理人
Lloyd's broker
劳合社经纪
Lloyd's underwriter
劳合社承保人
loan
借贷；贷款；借款
loan account
贷款帐户；放款帐户
loan agreement
贷款协议
loan capital
借贷资本
loan ceiling
贷款限制
loan creditor
贷款债权人
loan finance facility
借款融通
loan for financial investment
金融投资贷款
Loan Fund
贷款基金
loan interest
贷款利息
loan loss reserve
贷款损失储备金；贷款损失准备
loan officer
贷款人员
loan outstanding
未偿贷款；尚欠的贷款
loan portfolio
贷款组合
loan repayment
贷款还款
loan shark
高利贷者；"大耳窿"
loan stock
债权股额；贷款债券
loan syndicate
贷款银团
loan-to-deposit ratio
贷款与存款比率
loan-to-valuation ratio
贷款与估值比率
local branch
本地分行
local cost
本地成本
local inflation
本地通胀
local inflationary pressure
本地通胀压力
local production
本地产量
local representative office
本地代表办事处
local value-added content
本地加工价值成分
locality of profit
利润来源
locally incorporated bank
本地注册银行
locally incorporated deposit-taking company
本地注册接受存款公司
Loco-London gold market
本地伦敦金市
London Commodity Exchange
伦敦商品交易所
London International Financial Futures Exchange
伦敦国际金融期货交易所
London Metal Exchange
伦敦金属交易所
London Stock Exchange
伦敦证券交易所
long
好仓；多头；买空
long month
远期月份
long position
长仓；好仓；多头；长盘
long-range planning
长远计划
long-term business
长期业务
long-term business assets
长期业务资产
long-term business fund
长期业务基金
long-term business liabilities
长期业务负债
Long-Term Credit Bank of Japan, Limited
日本长期信用银行
long-term debt
长期债项
long-term fund
长期基金
long-term policy
长期保险单
long-term rating
长期评级
long-term receivables
应收长期帐项
long-term supplement
长期个案补助金
loss
亏损；损失
loss brought forward
承前亏损
loss carried forward
结转亏损
loss portfolio
损失组合
lost instrument
遗失票据
lot
"一手"〔最低交易单位〕
Lotteries Fund
奖券基金
lottery
奖券
low and simple taxation
税率低而简单的税制
low base of comparison
比较基数偏低
low value-added
低增值
lower income relief
较低入息宽免
lowest conforming tender
符合要求而索价最低的投标
lowest tender
索价最低的投标；出价最低的投标
lowest tender to specifications
符合规格而索价最低的投标
lump sum payment
整笔付款
Luxembourg Monetary Institute
卢森堡金融协会
Luxembourg Stock Exchange
卢森堡证券交易所