财务英语词汇L
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labour and material cost index 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 |
