FinancialEnglishL精讲

1、Financial English Llabour 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la

2、nd transaction土地交易Ianded cost抵岸价格；卸岸成本Iand-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 Insti

3、tutions 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 in solve ncy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-froggi ng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 Accou

4、nting 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 persona

5、l 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 F

6、inancial 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 admini

7、stration遗产管理书letter of allotment配股通知书letter of assuranee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 in dem nity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 rel

8、ease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

9、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 tran sacti on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

10、；应课税liberalizati on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licen see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 Departme nt Securities and Futures Commissi on发

11、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 assuranee人寿保险Life Assuranee Act United Kingdom人寿保险法令英国life assuranee policy人寿保单life boat loan救市贷款life in sura nee人寿保险life in sura nee corporati on人寿保险法团Life In sura nee Council of Hong Kong香港寿险总会life in s

12、ura nee 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-1 ong product终身产品light tradi ng交投稀疏；交投疏落likely outturn估计结算数字limit限额；限量limit dow n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 q

13、uoted 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

14、信贷限额lin ear developme nt线型发展；直线发展lin ear programmi ng线性规划linked assets相连资产linked exchange rate system联系汇率制度linked Iong-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 balanee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 damage

15、s算定损害赔偿liquidated dema nd经算定的追讨金额liquidated sum经算定款项liquidati on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

16、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

17、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

18、 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

19、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 age nt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

20、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 syn di cate贷款银团loan-to-deposit ratio贷款与存款比率loan-to-valua

21、tion 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 in co rpo rated bank本地注册银行locally in co rpo rated deposit-taki ng compa ny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Iong-range planning长远计划Iong