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
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 流动资产换算因子
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 贷款账户；放款账户
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