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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 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 |
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