English Chinese Financial Glossary 10

（Edited by freelance Chinese translator li – English to Chinese translation or Chinese to English translation services- financial translation）
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
应纳税交易
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
持照吸收存款公司
licensed intermediary
持照中介团体
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