常用財經(jīng)詞匯表:J, j～L, l

常用財經(jīng)詞匯表:J, j～L, l

joint holder 聯(lián)名持有人

joint liability 連帶責(zé)任；共同責(zé)任

joint liquidator 聯(lián)合清盤人

joint loan 聯(lián)合貸款

joint owner 聯(lián)名擁有人

joint ownership 共有權(quán)

joint petition 共同呈請書

joint property 聯(lián)權(quán)共有財產(chǎn)

joint statement 聯(lián)合啟事

joint stock association 合股組織

joint tenancy 聯(lián)權(quán)共有

joint tenant 聯(lián)權(quán)共有人

joint total income 共同入息總額

joint venture contract 合營合約

joint-stock bank 合股銀行

joint-stock company 合股公司

journal entry 日記賬分錄

judgment creditor 判定債權(quán)人

judgment debt 判定債項

judgment debtor 判定債務(wù)人

judicial trustee 司法受托人

junk bond 劣等債券；垃圾債券

kerb market 場外市場

kerb trading 場外交易

key money 保證金；押金

kickback 回傭；傭金

kite-flying 開空頭支票

kiting 開空頭支票

kiting cheque 空頭支票

known contingency 已知的應(yīng)急費用

known liabilities 已知負債

leap-frogging 跳增

lease 租契；租約

leasehold property 批租土地財產(chǎn)

leave pay 假期工資

ledger 分類賬

ledger book 分類賬簿

legacy 遺產(chǎn)；非土地遺贈

legal charge 法定押記

legal cost 訟費

legal estate 法定產(chǎn)業(yè)權(quán)

legal fee 法律費用

legal interest 法定權(quán)益

legal mortgage 法定按揭

legal tender 法定貨幣

lending 貸款；放款

lending agreement 借貸協(xié)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(chǎn)管理書

letter of allotment 配股通知書

letter of assurance 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(wěn)；趨平

level playing field 公平競爭的環(huán)境

leverage 杠桿作用；杠桿比率

leveraged buy-out 杠桿式收購

licensee 持牌人；持證人

licensing condition 發(fā)牌條件

licensing court 牌照法庭

licensing criterion 發(fā)牌準(zhǔn)則

liquidation of an account 平倉

liquidation of position 平倉

liquidator 清盤人

liquidator's bond 清盤人的債券

listed company 上市公司

listed corporation 上市機構(gòu)

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(xié)議

listing fee 上市費

listing matter 上市事宜

Lloyd's agent 勞合社代理人

Lloyd's broker 勞合社經(jīng)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(xié)議

loan capital 借貸資本

loan ceiling 貸款限制

loan creditor 貸款債權(quán)人

loan finance facility 借款融通

Loan Fund 貸款基金

loan interest 貸款利息

loan portfolio 貸款組合

loan repayment 貸款還款

loan shark 高利貸者

loan stock 債權(quán)股額；貸款債券

loan syndicate 貸款銀團

local branch 本地分行

local cost 本地成本

local inflation 本地通脹

loss brought forward 承前虧損

Lotteries Fund 獎券基金

lottery 獎券；彩票

low value-added 低增值

lump sum payment 整筆付款

long-term debt 長期債項