labour and material cost index 勞工及材料成本指數(shù)
    LAF bid and offer rates 流動(dòng)資金調(diào)節(jié)機(jī)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〔香港特別行政區(qū)政府土地基金〕
    land premium 地價(jià)
    Land Registry Trading Fund 土地注冊(cè)處營運(yùn)基金
    land revenue 地價(jià)收入
    land transaction 土地交易
    landed cost 抵岸價(jià)格；卸岸成本
    land-holding company 擁有土地的公司
    Laspeyres index formula 拉斯佩爾指數(shù)公式
    last in, first out method [LIFO method] 后進(jìn)先出計(jì)算法
    last recorded price 后成交價(jià)
    last trading price 后成交價(jià)
    late adjustment 收市后的調(diào)整
    late stamping 逾期加蓋印花
    latent reserve 隱藏儲(chǔ)備
    Law Concerning Merger and Conversion of Financial Institutions of Japan 《日本金融機(jī)構(gòu)的合并和轉(zhuǎn)換的有關(guān)法律》
    law cost 訟費(fèi)
    law of bankruptcy 破產(chǎn)法
    law of diminishing return 報(bào)酬遞減規(guī)律；報(bào)酬遞減法則
    law of insolvency 破產(chǎn)清盤法
    lay member [Council of SEHK] 外界理事〔聯(lián)交所理事會(huì)〕
    leading indicator 指標(biāo)；經(jīng)濟(jì)指標(biāo)
    leap-frogging 跳增
    lease 租契；租約
    leasehold interest 租賃權(quán)益；批租權(quán)益
    leasehold property 批租土地財(cái)產(chǎn)
    leave pay 假期工資
    ledger 分類帳
    Ledger Accounting and Financial Information System [LAFIS] 會(huì)計(jì)及財(cái)務(wù)數(shù)據(jù)系統(tǒng)
    ledger book 分類帳簿
    legacy 遺產(chǎn)；非土地遺贈(zèng)
    legal charge 法定押記
    legal cost 訟費(fèi)
    legal estate 法定產(chǎn)業(yè)權(quán)
    legal fee 法律費(fèi)用
    legal interest 法定權(quán)益
    Legal, Membership and Secretarial Services Division [Stock Exchange of Hong Kong Limited] 法律、會(huì)籍及公司秘書事務(wù)科〔香港聯(lián)合交易所有限公司〕
    legal mortgage 法定按揭
    legal personal representative 合法遺產(chǎn)代理人
    legal tender 法定貨幣
    legal tender notes and coins 法定紙幣及硬幣
    legally binding debt 有法律責(zé)任須償還的債項(xiàng)
    legatee 非土地遺贈(zèng)繼承人；受遺贈(zèng)人
    LegCo Ad Hoc Group to Study the Financial Arrangements for the New Airport and Related Projects 立法會(huì)議員研究新機(jī)場(chǎng)及有關(guān)工程財(cái)政事宜小組
    LegCo Panel on Economic Services 立法會(huì)經(jīng)濟(jì)事務(wù)委員會(huì)
    LegCo Panel on Financial Affairs 立法會(huì)財(cái)經(jīng)事務(wù)委員會(huì)
    LegCo Subcommittee on the Financing of Airport Core Programme 立法會(huì)研究機(jī)場(chǎng)核心計(jì)劃財(cái)政事宜小組委員會(huì)
    Lehman Brothers Finance Limited 美國雷曼兄弟財(cái)務(wù)有限公司
    lend 貸出
    lender 貸款人；借出人；放款人
    lender of last resort system 后貸款人制度
    lending 貸款；放款
    lending agreement 借貸協(xié)議
    lending margin 貸款利率差價(jià)
    lessee 承租人
    lessor 出租人；批租人
    letter of administration 遺產(chǎn)管理書
    letter of allotment 配股通知書
    letter of assurance 保證書
    letter of comfort 銀行聯(lián)系證明書；信心保證書
    letter of confirmation 證實(shí)書；確認(rèn)書
    letter of credit [L/C] 信用證；信用狀
    letter of guarantee 保證書
    letter of hypothecation 押匯質(zhì)權(quán)書；銀行抵押書；質(zhì)押書
    letter of indemnity 賠償保證書；認(rèn)賠書；償還稅款保證書
    letter of indication 簽印證明書
    letter of intent 意向書
    letter of release 同意釋款書
    letter of renunciation 放棄書
    level off 趨向平穩(wěn)；趨平
    level playing field 公平競(jìng)爭(zhēng)的環(huán)境
    leverage 杠桿作用；杠桿比率
    leveraged buy-out 杠桿式收購
    leveraged foreign exchange contract 杠桿外匯合約
    leveraged foreign exchange trader 杠桿式外匯買賣商
    leveraged foreign exchange trader's representative 杠桿式外匯買賣商代表
    leveraged foreign exchange trading 杠桿式外匯買賣
    Leveraged Foreign Exchange Trading Ordinance Arbitration Panel [Securities and Futures Commission] 杠桿式外匯買賣條例仲裁委員會(huì)〔證券及期貨事務(wù)監(jiān)察委員會(huì)〕
    leveraged leasing 杠桿租賃；融資租賃
    leveraged market 杠桿市場(chǎng)
    leviable transaction 可征費(fèi)交易
    levy 征費(fèi)；征款
    liability 負(fù)債；法律責(zé)任
    liability for payment of rates 繳交差餉的法律責(zé)任
    liable in damages 承擔(dān)損害賠償
    liable to tax 應(yīng)納稅；應(yīng)課稅
    liberalization 自由化；開放〔市場(chǎng)〕
    licence 許可證；牌照；特許文件
    licence fee 牌照費(fèi)
    licensed bank 持牌銀行
    licensed deposit-taking company 持牌接受存款公司
    licensed intermediary 持牌中介團(tuán)體
    licensed trader 持牌買賣商
    licensee 持牌人；持證人
    licensing condition 發(fā)牌條件
    licensing court 牌照法庭
    licensing criterion 發(fā)牌準(zhǔn)則
    Licensing Department [Securities and Futures Commission] 發(fā)牌科〔證券及期貨事務(wù)監(jiān)察委員會(huì)〕
    Licensing Information Booklet 《發(fā)牌資料冊(cè)》
    lien 留置權(quán)；扣押權(quán)
    life and annuity business 人壽及年金業(yè)務(wù)
    life assurance 人壽保險(xiǎn)
    Life Assurance Act [United Kingdom] 《人壽保險(xiǎn)法令》〔英國〕
    life assurance policy 人壽保單
    life boat loan 救市貸款
    life insurance 人壽保險(xiǎn)
    life insurance corporation 人壽保險(xiǎn)法團(tuán)
    Life Insurance Council of Hong Kong 香港壽險(xiǎn)總會(huì)
    life insurance fund 人壽保險(xiǎn)基金
    life interest 終身權(quán)益
    Life Underwriters Association of Hong Kong 香港人壽保險(xiǎn)從業(yè)員協(xié)會(huì)
    life-long product 終身產(chǎn)品
    light trading 交投稀疏；交投疏落
    likely outturn 估計(jì)結(jié)算數(shù)字
    limit 限額；限量
    limit down 跌至停板；跌停板
    limit of legal tender 法定貨幣使用限額
    limit of value 價(jià)值限額
    limit order 限價(jià)盤；限價(jià)訂單
    limit up 漲至停板；漲停板
    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 有限量法定貨幣紙幣
    limited liability 有限法律責(zé)任；有限責(zé)任
    limited partner 有限責(zé)任合伙人
    limited partner loss relief 對(duì)有限責(zé)任合伙人的虧損給予稅項(xiàng)寬免
    limited partnership 有限責(zé)任合伙
    limited service bank 有限服務(wù)銀行
    line of business 業(yè)務(wù)范圍
    line of credit 信貸限額
    linear development 線型發(fā)展；直線發(fā)展
    linear programming 線性規(guī)劃
    linked assets 相連資產(chǎn)
    linked exchange rate system 聯(lián)系匯率制度
    linked long-term business 相連長期業(yè)務(wù)
    liquefiable assets 流動(dòng)資產(chǎn)；可兌現(xiàn)資產(chǎn)
    liquid assets 流動(dòng)資產(chǎn)；速動(dòng)資產(chǎn)
    liquid balance 現(xiàn)金結(jié)余；流動(dòng)資產(chǎn)結(jié)余
    liquid capital 速動(dòng)資金；流動(dòng)資金
    liquid form of deposit 活期存款
    liquidable assets 可兌現(xiàn)資產(chǎn)
    liquidated amount 算定款項(xiàng)
    liquidated damages 算定損害賠償
    liquidated demand 經(jīng)算定的追討金額
    liquidated sum 經(jīng)算定款項(xiàng)
    liquidation 清盤；清償〔債務(wù)〕；變現(xiàn)〔資產(chǎn)〕
    liquidation of an account 平倉
    liquidation of margin account “斬倉”
    liquidation of position 平倉
    liquidator 清盤人
    liquidator's bond 清盤人的債券
    liquidity 流動(dòng)資金；流動(dòng)性；變現(xiàn)能力
    Liquidity Adjustment Facility [LAF] 流動(dòng)資金調(diào)節(jié)機(jī)制
    Liquidity Adjustment Window [LAW] 流動(dòng)資金調(diào)節(jié)窗
    liquidity conversion factor 流動(dòng)資產(chǎn)換算因子
    liquidity management tool 流動(dòng)資金管理工具
    liquidity margin 流動(dòng)資金幅度
    liquidity portfolio 流動(dòng)資產(chǎn)組合
    liquidity position 流動(dòng)資金頭寸；流動(dòng)資金情況
    liquidity ratio 流動(dòng)資產(chǎn)比率；流動(dòng)資金比率
    List of Stock Codes 《證券代號(hào)名錄》
    listed company 上市公司
    listed corporation 上市機(jī)構(gòu)
    listed investment 上市投資
    listed securities 上市證券
    listed share 上市股份
    listing 上市；掛牌
    listing agreement 上市協(xié)議
    Listing Appeals Committee [Stock Exchange of Hong Kong Limited] 上市上訴委員會(huì)〔香港聯(lián)合交易所有限公司〕
    listing arrangement 上市安排
    Listing Committee [Stock Exchange of Hong Kong Limited] 上市委員會(huì)〔香港聯(lián)合交易所有限公司〕
    Listing Division [Stock Exchange of Hong Kong Limited] 上市科〔香港聯(lián)合交易所有限公司〕
    listing fee 上市費(fèi)
    listing matter 上市事宜
    Listing Nominating Committee [Stock Exchange of Hong Kong Limited] 上市提名委員會(huì)〔香港聯(lián)合交易所有限公司〕
    listing price 上市價(jià)格；牌價(jià)
    Listing--Accountancy and Prospectus Vetting Department [Stock Exchange of Hong Kong Limited] 上市──會(huì)計(jì)及招股章程審閱部〔香港聯(lián)合交易所有限公司〕
    Listing--Corporate Finance Department [Stock Exchange of Hong Kong Limited] 上市──公司財(cái)務(wù)部〔香港聯(lián)合交易所有限公司〕
    Liu Chong Hing Bank Limited 廖創(chuàng)興銀行有限公司
    Liu Chong Hing Finance Limited 廖創(chuàng)興財(cái)務(wù)有限公司
    Lloyd's [United Kingdom] 勞合社〔英國〕
    Lloyd's agent 勞合社代理人
    Lloyd's broker 勞合社經(jīng)紀(jì)
    Lloyd's underwriter 勞合社承保人
    loan 借貸；貸款；借款
    loan account 貸款賬戶；放款賬戶
    loan agreement 貸款協(xié)議
    loan capital 借貸資本
    loan ceiling 貸款限制
    loan creditor 貸款債權(quán)人
    loan finance facility 借款融通
    loan for financial investment 金融投資貸款
    Loan Fund 貸款基金
    loan interest 貸款利息
    loan loss reserve 貸款損失儲(chǔ)備金；貸款損失準(zhǔn)備
    loan officer 貸款人員
    loan outstanding 未償貸款；尚欠的貸款
    loan portfolio 貸款組合
    loan repayment 貸款還款
    loan shark 高利貸者；“大耳窿”
    loan stock 債權(quán)股額；貸款債券
    loan syndicate 貸款銀團(tuán)
    loan-to-deposit ratio 貸款與存款比率
    loan-to-valuation ratio 貸款與估值比率
    local branch 本地分行
    local cost 本地成本
    local inflation 本地通脹
    local inflationary pressure 本地通脹壓力
    local production 本地產(chǎn)量
    local representative office 本地代表辦事處
    local value-added content 本地加工價(jià)值成分
    locality of profit 利潤來源
    locally incorporated bank 本地注冊(cè)銀行
    locally incorporated deposit-taking company 本地注冊(cè)接受存款公司
    Loco-London gold market 本地倫敦金市
    London Commodity Exchange 倫敦商品交易所
    London International Financial Futures Exchange 倫敦國際金融期貨交易所
    London Metal Exchange 倫敦金屬交易所
    London Stock Exchange 倫敦證券交易所
    long 好倉；多頭；買空
    long month 遠(yuǎn)期月份
    long position 長倉；好倉；多頭；長盤
    long-range planning 長遠(yuǎn)計(jì)劃
    long-term business 長期業(yè)務(wù)
    long-term business assets 長期業(yè)務(wù)資產(chǎn)
    long-term business fund 長期業(yè)務(wù)基金
    long-term business liabilities 長期業(yè)務(wù)負(fù)債
    Long-Term Credit Bank of Japan, Limited 日本長期信用銀行
    long-term debt 長期債項(xiàng)
    long-term fund 長期基金
    long-term policy 長期保險(xiǎn)單
    long-term rating 長期評(píng)級(jí)
    long-term receivables 應(yīng)收長期帳項(xiàng)
    long-term supplement 長期個(gè)案補(bǔ)助金
    loss 虧損；損失
    loss brought forward 承前虧損
    loss carried forward 結(jié)轉(zhuǎn)虧損
    loss portfolio 損失組合
    lost instrument 遺失票據(jù)
    lot “一手”〔低交易單位〕
    Lotteries Fund 獎(jiǎng)券基金
    lottery 獎(jiǎng)券
    low and simple taxation 稅率低而簡(jiǎn)單的稅制
    low base of comparison 比較基數(shù)偏低
    low value-added 低增值
    lower income relief 較低入息寬免
    lowest conforming tender 符合要求而索價(jià)低的投標(biāo)
    lowest tender 索價(jià)低的投標(biāo)；出價(jià)低的投標(biāo)
    lowest tender to specifications 符合規(guī)格而索價(jià)低的投標(biāo)
    lump sum payment 整筆付款
    Luxembourg Monetary Institute 盧森堡金融協(xié)會(huì)
    Luxembourg Stock Exchange 盧森堡證券交易所