labour and material cost index 勞工及材料成本指數
LAF bid and offer rates 流動資金調節機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〔香港特別行政區政府土地基金〕
land premium 地價
Land Registry Trading Fund 土地注冊處營運基金
land revenue 地價收入
land transaction 土地交易
landed cost 抵岸價格；卸岸成本
land-holding company 擁有土地的公司
Laspeyres index formula 拉斯佩爾指數公式
last in, first out method [LIFO method] 后進先出計算法
last recorded price 最后成交價
last trading price 最后成交價
late adjustment 收市后的調整
late stamping 逾期加蓋印花
latent reserve 隱藏儲備
Law Concerning Merger and Conversion of Financial Institutions of Japan 《日本金融機構的合并和轉換的有關法律》
law cost 訟費
law of bankruptcy 破產法
law of diminishing return 報酬遞減規律；報酬遞減法則
law of insolvency 破產清盤法
lay member [Council of SEHK] 外界理事〔聯交所理事會〕
leading indicator 領先指標；領先經濟指標
leap-frogging 跳增
lease 租契；租約
leasehold interest 租賃權益；批租權益
leasehold property 批租土地財產
leave pay 假期工資
ledger 分類帳
Ledger Accounting and Financial Information System [LAFIS] 會計及財務數據系統
ledger book 分類帳簿
legacy 遺產；非土地遺贈
legal charge 法定押記
legal cost 訟費
legal estate 法定產業權
legal fee 法律費用
legal interest 法定權益
Legal, Membership and Secretarial Services Division [Stock Exchange of Hong Kong Limited] 法律、會籍及公司秘書事務科〔香港聯合交易所有限公司〕
legal mortgage 法定按揭
legal personal representative 合法遺產代理人
legal tender 法定貨幣
legal tender notes and coins 法定紙幣及硬幣
legally binding debt 有法律責任須償還的債項
legatee 非土地遺贈繼承人；受遺贈人
LegCo Ad Hoc Group to Study the Financial Arrangements for the New Airport and Related Projects 立法會議員研究新機場及有關工程財政事宜小組
LegCo Panel on Economic Services 立法會經濟事務委員會
LegCo Panel on Financial Affairs 立法會財經事務委員會
LegCo Subcommittee on the Financing of Airport Core Programme 立法會研究機場核心計劃財政事宜小組委員會
Lehman Brothers Finance Limited 美國雷曼兄弟財務有限公司
lend 貸出
lender 貸款人；借出人；放款人
lender of last resort system 最后貸款人制度
lending 貸款；放款
lending agreement 借貸協議
lending margin 貸款利率差價
lessee 承租人
lessor 出租人；批租人
letter of administration 遺產管理書
letter of allotment 配股通知書
letter of assurance 保證書
letter of comfort 銀行聯系證明書；信心保證書
letter of confirmation 證實書；確認書
letter of credit [L/C] 信用證；信用狀
letter of guarantee 保證書
letter of hypothecation 押匯質權書；銀行抵押書；質押書
letter of indemnity 賠償保證書；認賠書；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；趨平
level playing field 公平競爭的環境
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〔證券及期貨事務監察委員會〕
leveraged leasing 杠桿租賃；融資租賃
leveraged market 杠桿市場
leviable transaction 可征費交易
levy 征費；征款
liability 負債；法律責任
liability for payment of rates 繳交差餉的法律責任
liable in damages 承擔損害賠償
liable to tax 應納稅；應課稅
liberalization 自由化；開放〔市場〕
licence 許可證；牌照；特許文件
licence fee 牌照費
licensed bank 持牌銀行
licensed deposit-taking company 持牌接受存款公司
licensed intermediary 持牌中介團體
licensed trader 持牌買賣商
licensee 持牌人；持證人
licensing condition 發牌條件
licensing court 牌照法庭
licensing criterion 發牌準則
Licensing Department [Securities and Futures Commission] 發牌科〔證券及期貨事務監察委員會〕
Licensing Information Booklet 《發牌資料冊》
lien 留置權；扣押權
life and annuity business 人壽及年金業務
life assurance 人壽保險
Life Assurance Act [United Kingdom] 《人壽保險法令》〔英國〕
life assurance policy 人壽保單
life boat loan 救市貸款
life insurance 人壽保險
life insurance corporation 人壽保險法團
Life Insurance Council of Hong Kong 香港壽險總會
life insurance fund 人壽保險基金
life interest 終身權益
Life Underwriters Association of Hong Kong 香港人壽保險從業員協會
life-long product 終身產品
light trading 交投稀疏；交投疏落
likely outturn 估計結算數字
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 價值限額
limit order 限價盤；限價訂單
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 有限法律責任；有限責任
limited partner 有限責任合伙人
limited partner loss relief 對有限責任合伙人的虧損給予稅項寬免
limited partnership 有限責任合伙
limited service bank 有限服務銀行
line of business 業務范圍
line of credit 信貸限額
linear development 線型發展；直線發展
linear programming 線性規劃
linked assets 相連資產
linked exchange rate system 聯系匯率制度
linked long-term business 相連長期業務
liquefiable assets 流動資產；可兌現資產
liquid assets 流動資產；速動資產
liquid balance 現金結余；流動資產結余
liquid capital 速動資金；流動資金
liquid form of deposit 活期存款
liquidable assets 可兌現資產
liquidated amount 算定款項
liquidated damages 算定損害賠償
liquidated demand 經算定的追討金額
liquidated sum 經算定款項
liquidation 清盤；清償〔債務〕；變現〔資產〕
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 流動資金；流動性；變現能力
Liquidity Adjustment Facility [LAF] 流動資金調節機制
Liquidity Adjustment Window [LAW] 流動資金調節窗
liquidity conversion factor 流動資產換算因子
liquidity management tool 流動資金管理工具
liquidity margin 流動資金幅度
liquidity portfolio 流動資產組合
liquidity position 流動資金頭寸；流動資金情況
liquidity ratio 流動資產比率；流動資金比率
List of Stock Codes 《證券代號名錄》
listed company 上市公司
listed corporation 上市機構
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 上市協議
Listing Appeals Committee [Stock Exchange of Hong Kong Limited] 上市上訴委員會〔香港聯合交易所有限公司〕
listing arrangement 上市安排
Listing Committee [Stock Exchange of Hong Kong Limited] 上市委員會〔香港聯合交易所有限公司〕
Listing Division [Stock Exchange of Hong Kong Limited] 上市科〔香港聯合交易所有限公司〕
listing fee 上市費
listing matter 上市事宜
Listing Nominating Committee [Stock Exchange of Hong Kong Limited] 上市提名委員會〔香港聯合交易所有限公司〕
listing price 上市價格；牌價
Listing--Accountancy and Prospectus Vetting Department [Stock Exchange of Hong Kong Limited] 上市──會計及招股章程審閱部〔香港聯合交易所有限公司〕
Listing--Corporate Finance Department [Stock Exchange of Hong Kong Limited] 上市──公司財務部〔香港聯合交易所有限公司〕
Liu Chong Hing Bank Limited 廖創興銀行有限公司
Liu Chong Hing Finance Limited 廖創興財務有限公司
Lloyd's [United Kingdom] 勞合社〔英國〕
Lloyd's agent 勞合社代理人
Lloyd's broker 勞合社經紀
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 貸款協議
loan capital 借貸資本
loan ceiling 貸款限制
loan creditor 貸款債權人
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 貸款損失儲備金；貸款損失準備
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 債權股額；貸款債券
loan syndicate 貸款銀團
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 本地產量
local representative office 本地代表辦事處
local value-added content 本地加工價值成分
locality of profit 利潤來源
locally incorporated bank 本地注冊銀行
locally incorporated deposit-taking company 本地注冊接受存款公司
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 遠期月份
long position 長倉；好倉；多頭；長盤
long-range planning 長遠計劃
long-term business 長期業務
long-term business assets 長期業務資產
long-term business fund 長期業務基金
long-term business liabilities 長期業務負債
Long-Term Credit Bank of Japan, Limited 日本長期信用銀行
long-term debt 長期債項
long-term fund 長期基金
long-term policy 長期保險單
long-term rating 長期評級
long-term receivables 應收長期帳項
long-term supplement 長期個案補助金
loss 虧損；損失
loss brought forward 承前虧損
loss carried forward 結轉虧損
loss portfolio 損失組合
lost instrument 遺失票據
lot “一手”〔最低交易單位〕
Lotteries Fund 獎券基金
lottery 獎券
low and simple taxation 稅率低而簡單的稅制
low base of comparison 比較基數偏低
low value-added 低增值
lower income relief 較低入息寬免
lowest conforming tender 符合要求而索價最低的投標
lowest tender 索價最低的投標；出價最低的投標
lowest tender to specifications 符合規格而索價最低的投標
lump sum payment 整筆付款
Luxembourg Monetary Institute 盧森堡金融協會
Luxembourg Stock Exchange 盧森堡證券交易所