L_会计词典_温州集讯信息技术有限公司

1、LA

labor

labor and material cost index

labor cost

labor cost audit

labor efficiency variance　

labor force

labor hour method

labor intensive

labor market　

labor piracy　

labor quantity variance　

labor rate variance　

labor relations

labor turnover　

labor union

labor variance　

labor-cost ratio　

lading

LAF

LAF bid and offer rates　

Laffer curve　

lag

lagging indicator

laissez faire　

laissez-faire policy

LAN

land　

land bank

land cost element

land improvement

land improvements-revaluation increments

land occupancy charge

land registration　

land registry　

Land Registry Trading Fund　

land revenue　

land tax　

land-agent

landed price　

land-holding company　

landing charges　

landlord

landowner’s royalty　

lapping　

lapse　

lapsing schedule

large-cap

Laspeyres index formula

Last In First Out[LIFO]

last invoice price

last recorded（trading）price　

last trading day

last twelve months

last will and testament

late adjustment

late payment fee　

late presentation

latent reserve　

launder

laundered money　

LAUTRO　

LAW

law　

law and regulations

law cost

law of bankruptcy

law of diminishing returns　

law of insolvency

law of succession

law of supply and demand

lawful　

lawful practice　

laws　

lay out　

layout　

LAFIS　

2、LB

LBO　

LBC　

3、LC

LCE　

LCM

LCL　

4、LD

LDT

5、LE

lead manager　

lead time

lead underwriter　

leader

leading indicator　

leads and lags　

leakage

leap-frogging　

learning curve　

lease

lease accounting　

lease back

lease rental　

leased department　

leasehold improvement　

leasehold interest　

leasehold property

leaseholder

lease-or-buy decision

leasing　

leasing agreement　

least and latest rule　

least cost routing

ledger

Ledger Accounting and Financial Information System[LAFIS]　

ledger analysis

ledger book

ledger control　

ledger journal　

legacy　

legal accounting

legal adviser　

legal aid

legal and regulations　

legal capital　

legal claim

legal currency　

legal department，legal section

legal interest　

legal investment　

legal liability　

legal liquidation

legal mortgage　

legal obligation　

legal personal representative　

legal rate of interest　

legal representative　

legal repressive

legal rights　

legal tender notes and coins　

legal valuation　

legally binding debt

legatee

LegCo Panel on Economic Services

LegCo Panel on Financial Affairs

LegCo Subcommittee on the Financing of Airport Core Programme　

Lehman Brothers Finance Limited

lend　

lender

lender of last resort system　

lending

lending agreement　

lending market　

Less than Container Load[LCL]　

lessee　

letter

letter of acknowledgement

letter of administration　

letter of allotment

letter of allotment/allotment letter　

letter of application

letter of appointment

letter of assurance　

letter of comfort　

letter of confirmation　

letter of credit　

letter of guarantee

letter of hypothecation

letter of indemnity　

letter of indication

letter of intent　

letter of licence　

letter of recommendation

letter of reference

letter of regret

letter of release　

letter of remittance

letter of renunciation

letter of representation

letter of subrogation

letter of trust

letter transfer

level charge plan

level payment mortgage　

level playing field

levels of assurance　

levels of responsibility cost

leverage　

leverage buyout

leverage ratio　

leveraged buy-out

Leveraged buyouts[LBC]

leveraged foreign exchange contract

leveraged foreign exchange trader

leveraged foreign exchange trader’s representative

leveraged foreign exchange trading　

Leveraged Foreign Exchange Trading Ordinance Arbitration Panel

leveraged lease

leveraged market

leveraged recapitalization

leveraged stock

leviable transaction　

levy

6、LI

LIFO　

liabilities for non-profit organizations

liability

liability account　

liability certificate

liability dividend

liability for endorsement　

liability for payment of rates

liability insurance

liability limits　

liability management

liability structure　

liability to equity ratio　

liability to total assets ratio　

liability，capital

liability，corporate profits tax

liable in damages　

liable to tax　

liberalization　

LIBOR　

licence

licence fee

licensed dealer

licensed deposit-taking company

licensed intermediary　

licensed public accountant

licensed trader

licensee

licensing condition　

licensing court　

licensing criterion

Licensing Information Booklet　

lien

liens and mortgages

life and annuity business　

life annuity/annuity for life　

Life Assurance Act（United Kingdom）

life assurance company　

life assurance policy

life boat loan　

life cycle costs　

life expectancy　

life insurance　

life insurance corporation

Life Insurance Council of Hong Kong　

life insurance fund　

life insurance premiums　

life insurance proceeds　

life interest　

life of a contract　

life tenant/tenant for life

Life Underwriters Association of Hong Kong

life-cycle costing　

life-long product

LIFFE

likely outturn　

limit

limit down

limit of legal tender　

limit order

limit up

limitation fund

limitation of audit

limitation of liability

limitation on scope　

limitations of controls system

limited company　

limited company quoted on stock exchange

limited company unquoted on stock exchange

limited legal tender currency note　

limited liability　

limited liability company[LLC]

limited partner

limited partner loss relief　

limited partnership

limited service bank

limited-life asset

limiting factor

line item

line item budget　

line management

line of business

line of business reporting

linear development

linear programming[LP]

linked exchange rate　

linked exchange rate system

linked long-term business

liquid asset　

liquid form of deposit

liquidable assets

liquidated amount

liquidated damages

liquidated demand　

liquidating dividend

liquidation of an account

liquidation of margin account

liquidation of non-profit organization

liquidation of position

liquidation report

liquidation sale

liquidation statement

liquidation value

liquidator

liquidator’s bond

liquidity

liquidity adjustment facility[LAF]

liquidity adjustment window[LAW]

liquidity conversion factor

liquidity crisis

liquidity goal　

liquidity index　

liquidity management tool

liquidity margin

liquidity portfolio　

liquidity position

liquidity preference theory

liquidity ratio　

liquidity risk premium

liquidity shortage

List of Stock Codes　

listed company　

listed investment

listed security

listing　

listing agreement

Listing Appeals Committee（Stock Exchange of Hong Kong Limited）　

listing arrangement

Listing Committee（Stock Exchange of Hong Kong Limited）

listing particulars

listing price　

listing requirement

litigation

litigation and claims

litigation costs

litigation risk

litigation support

Liu Chong Hing Bank Limited

living dead

7、LL

LLC　

Lloyd’s（of London）

Lloyd’s agent　

Lloyd’s broker　

Lloyd’s register

Lloyd’s underwriter

8、LM

LME　

9、LO

local government

loan

loan account　

loan agreement　

loan amortization

loan application

loan capital　

loan ceiling　

loan finance facility　

loan for financial investment

loan fund

loan interest　

loan loss provision　

loan loss reserve

loan outstanding

loan payable　

loan rate

loan repayment　

loan syndicate　

loan value

loan-to-deposit ratio[LTD]　

loan-to-valuation ratio[LTV]　

local area network[LAN]

local authority　

local authority bond

local authority deposits

local inflation　

local inflationary pressure

local production　

local representative office

local tax

local value-added content

locality of profit

locally incorporated bank　

locally incorporated deposit-taking company　

lock into

lock-box system　

lock-up agreement

Loco-London gold market

Lombard rate　

London Commodity Exchange[LCE]　

London Interbank Offered Rate[LIBOR]　

London International Financial Futures Exchange[LIFFE]　

London Metal Exchange[LME]

London Stock Exchange[LSE]

long bond

long credit

long lease

long position　

long-dated bill

long-form auditor’s report

long-lived asset

long-range budget　

long-range planning

long-tail business　

long-term accounts payable

long-term accounts receivable　

long-term assets

long-term bond investments　

long-term borrowings　

long-term business　long-term business

long-term business assets

long-term business fund

long-term business liabilities　

long-term capital lease liabilities　

long-term contract　

Long-Term Credit Bank of Japan[LTCB]

long-term debt　

long-term debt/capitalization

long-term equity investments

long-term fund[LTF]　

long-term investment

long-term lease　

long-term liabilities—current portion　

long-term liability　

long-term loans payable-bank

long-term loans payable-employees

long-term loans payable-owners

long-term loans payable-related parties

long-term notes receivable

long-term payables　

long-term policy

long-term prepaid insurance

long-term prepaid rent　

long-term rating

long-term real estate investments

long-term receivables　

long-term securities

long-term securities investment-bonds

long-term securities investment-others

loss　

loss and gain account

loss brought forward　

loss carried forward

loss carryback and carryforward

loss contingency　

loss for market price decline and obsolete and slow-moving inventories

loss minimization　

loss on disposal of investments　

loss on physical inventory

loss on uncollectible accounts　

loss on work stoppages

loss portfolio　

lost discount　

lost instrument

lost usefulness

lot

lottery

low and simple taxation

low gearing

low value consumables　

low value-added

low yield

lower income relief

lower of cost or market[LCM]

lowest conforming tender

lowest tender to specifications

10、LP

LP

11、LS

LSE

12、LT

LTCB　

LTD　

LTF

LTM

LTV　

13、LU

lump sum

lump sum distribution

lump-sum payment

lump-sum pension　

lump-sum purchase

luncheon voucher

Luxembourg Monetary Institute

Luxembourg Stock Exchange