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打印 2012-5-19 13:28:23

文章作者 yhs2003-6-26 6:44:01
L
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

liquidable assets
可兑现资产

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