财经英语词汇.docx

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 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 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] 会计及财务数据系统 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