常用财经词汇表:J, j～L, l

常用财经词汇表:J, j～L, l

joint holder 联名持有人

joint liability 连带责任；共同责任

joint liquidator 联合清盘人

joint loan 联合贷款

joint owner 联名拥有人

joint ownership 共有权

joint petition 共同呈请书

joint property 联权共有财产

joint statement 联合启事

joint stock association 合股组织

joint tenancy 联权共有

joint tenant 联权共有人

joint total income 共同入息总额

joint venture contract 合营合约

joint-stock bank 合股银行

joint-stock company 合股公司

journal entry 日记账分录

judgment creditor 判定债权人

judgment debt 判定债项

judgment debtor 判定债务人

judicial trustee 司法受托人

junk bond 劣等债券；垃圾债券

kerb market 场外市场

kerb trading 场外交易

key money 保证金；押金

kickback 回佣；佣金

kite-flying 开空头支票

kiting 开空头支票

kiting cheque 空头支票

known contingency 已知的应急费用

known liabilities 已知负债

leap-frogging 跳增

lease 租契；租约

leasehold property 批租土地财产

leave pay 假期工资

ledger 分类账

ledger book 分类账簿

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 mortgage 法定按揭

legal tender 法定货币

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 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

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

liquidation of an account 平仓

liquidation of position 平仓

liquidator 清盘人

liquidator's bond 清盘人的债券

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 fee 上市费

listing matter 上市事宜

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 Fund 贷款基金

loan interest 贷款利息

loan portfolio 贷款组合

loan repayment 贷款还款

loan shark 高利贷者

loan stock 债权股额；贷款债券

loan syndicate 贷款银团

local branch 本地分行

local cost 本地成本

local inflation 本地通胀

loss brought forward 承前亏损

Lotteries Fund 奖券基金

lottery 奖券；彩票

low value-added 低增值

lump sum payment 整笔付款

long-term debt 长期债项