English Chinese Financial Glossary 9

（Edited by freelance Chinese translator li – English to Chinese translation or Chinese to English translation services- financial translation）
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]
会计及财务资料系统
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