finance words

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 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 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] 会计及财务数据系统 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 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 可征费交易 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 持牌接受存款公司 licensed intermediary 持牌中介团体 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 Lloyd's underwriter 劳合社承保人 loan 借贷；贷款；借款

loan account 贷款账户；放款账户 loan agreement 贷款协议 loan capital 借贷资本 loan ceiling 贷款限制 loan creditor 贷款债权人 loan finance facility 借款融通

loan for financial investment 金融投资贷款 Loan Fund 贷款基金 loan interest 贷款利息

loan loss reserve 贷款损失储备金；贷款损失准备 loan officer 贷款人员

loan outstanding 未偿贷款；尚欠的贷款 loan portfolio 贷款组合 loan repayment 贷款还款

loan shark 高利贷者；“大耳窿” loan stock 债权股额；贷款债券 loan syndicate 贷款银团

loan-to-deposit ratio 贷款与存款比率 loan-to-valuation ratio 贷款与估值比率 local branch 本地分行 local cost 本地成本 local inflation 本地通胀

local inflationary pressure 本地通胀压力 local production 本地产量

local representative office 本地代表办事处 local value-added content 本地加工价值成分 locality of profit 利润来源

locally incorporated bank 本地注册银行

locally incorporated deposit-taking company 本地注册接受存款公司

long 好仓；多头；买空 long month 远期月份

long position 长仓；好仓；多头；长盘 long-range planning 长远计划 long-term business 长期业务

long-term business assets 长期业务资产 long-term business fund 长期业务基金 long-term business liabilities 长期业务负债

Long-Term Credit Bank of Japan, Limited 日本长期信用银行 long-term debt 长期债项 long-term fund 长期基金 long-term policy 长期保险单 long-term rating 长期评级

long-term receivables 应收长期帐项 long-term supplement 长期个案补助金 loss 亏损；损失

loss brought forward 承前亏损 loss carried forward 结转亏损 loss portfolio 损失组合 lost instrument 遗失票据 lot “一手”〔最低交易单位〕 Lotteries Fund 奖券基金 lottery 奖券

low and simple taxation 税率低而简单的税制 low base of comparison 比较基数偏低

low value-added 低增值

lower income relief 较低入息宽免

lowest conforming tender 符合要求而索价最低的投标 lowest tender 索价最低的投标；出价最低的投标

lowest tender to specifications 符合规格而索价最低的投标 lump sum payment 整笔付款

Luxembourg Monetary Institute 卢森堡金融协会 Luxembourg Stock Exchange 卢森堡证券交易所

obligation 债项；责任；义务 obligation bond 债务债券 obligee 受惠人

occupational retirement scheme 职业退休计划

Occupational Retirement Schemes Division 退休计划部〔财经事务局〕 odd lot 散股；碎股；零股 odd lot broker 散股经纪

OECD country 经济合作及发展组织国家；经济合作及发展组织的成员国 OECD stock market 经济合作及发展组织国家的证券市场 off-balance-sheet exposure 资产负债表外的风险

off-balance-sheet financing 帐外融资；资产负债表外的融资 off-balance-sheet item 资产负债表外的项目

off-balance-sheet transaction 帐外交易；资产负债表外的交易 offer 要约；建议；收购 offer by tender 招标发售

offer document．Nbsp 要约文件；建议文件 offer for sale 要约出售

offer for subscription 公开招股 offer mechanism 招股机制

offer of shares for public subscription 公开招股 offer period 要约期 offer price 要约价；发盘价 offer rate 拆出息率 offer to buy 要约买入 offer to lend 要约贷出 offer to sell 要约卖出 offeree 受要约人

offeree company 受要约公司

offeree shareholder 受要约公司的股东 offeror 要约人

offeror company 要约公司；提出要约公司 off-floor terminal 离场交易终端机 off-floor trading 离场交易 office of profit 有收益的职位

Office of the Commissioner for Securities and Commodities Trading 证券及商品交易监理专员办事处

Office of the Commissioner of Banking 银行业监理处 Office of the Commissioner of Insurance 保险业监理处 Office of the Exchange Fund 外汇基金管理局

Office of the Telecommunications Authority Trading Fund 电讯管理局营运基金 Official Administrator 遗产管理官 official emolument 官职薪酬 official listing 正式上市 official rate 法定汇率；官价 Official Receiver 破产管理署署长 Official Receiver's Office 破产管理署 official trustee 法定受托人 off-market dealing 场外买卖 offset 抵销；弥补；冲销 offsetting position 相抵持仓 offshore bank 离岸银行 offshore borrowing 海外借款

offshore borrowing transaction 海外借款交易 offshore business 海外业务

offshore currency deposit market 海外货币存款市场 offshore fund 离岸基金 offshore interest 海外利息

offshore reinsurance income 离岸再保险入息 Offshore Supervisors Group 离岸监理组织 off-site review 非实地审查 off-site scrutiny 非实地审核

Ogaki Kyoritsu Bank, Ltd. 大垣共立银行 omission of income 漏报入息 omission of profit 漏报利润

on account basis 记帐方式；赊帐方式 on-balance-sheet item 资产负债表内的项目 on-cost 间接成本；间接费用；附加行政费用 one board lot of securities “一手”证券 \“ 一家分行”的规定 one day rolling currency futures 单日掉期外汇期货

one day rolling currency futures contract 单日掉期外汇期货合约 one price 单一价格；不二价 one-line vote 整笔拨款 one-off grant 一次过拨款 one-off item 非经常项目

one-off payment 一次过拨款；单一笔款项 one-off subsidy 一次过补贴 onerous tax 繁苛税项；繁重税率

on-floor order 场内买卖盘 on-lending 转借

on-site examination 实地审查 open a position “做仓”；开仓

open account 未清账户；记帐交易；往来账户 open contract 未平仓合约 open economy 开放经济 open interest 未平仓合约数量 open market 公开市场

open market value 公开市场价值；市值 open offer 公开售股〔上市方式〕 open order 开仓订单

open outcry 公开叫价；公开喊价 open position 未平仓交易 open price 开仓价格 open tender 公开投标 open-end fund 开端基金

open-ended investment corporation 股份不定的投资公司 opening balance 期初结余 opening price 开盘价格；开市价 opening quotation 开市价；开市行情 opening rate 开盘汇价

operating account 营业帐目；营业账户；经营帐目 operating agreement 营运协议

operating cost 营运成本；运作成本；操作成本 operating deficit 营业亏损；经营赤字

operating expenditure 经营开支；营运开支；营业支出 operating expenses 营运开支；营业费用 operating income 营运收入；营业收入 operating loan 经营业务所需贷款 operating profit 营业利润

operating revenue 营运收入；营业收益 operating services account 营运服务帐目 operating statement 经营收支表；营业损益表 operating surplus 经营盈余；营业盈余 operation 经营；营运；投产 operational fund 经费

operative aggregate 现行总体数字 operator 经营者；营运者；营办商 opportunity cost 机会成本 optimist “好友”

optimum rate of expenditure 最适当支出率 option 期权；认购权；选择权；选购权 option contract 期权合约

option money 期权费

option on a futures contract 期货合约期权；期货期权 option on commodities 商品期权 option position 期权持仓量 option premium 期权金；期权溢价 optional stipulation 选择性规定

Options Clearing Corporation 期权结算公司〔芝加哥〕 Options Clearing House Pty Limited Options Clearing Rules 《期权结算规则》 options market 期权市场

options market maker 期权“庄家” options pricing model 期权定价模式 options trading 期权交易

options trading member 期权交易会员 Options Trading Rules 《期权交易规则》 order 订单；命令；买卖盘 order cheque 记名支票；抬头支票

order for payment of money 付款指令票据 order for purchase 订购书 order for redirection 转寄令 order for sale 售卖令

order of discharge 破产解除令

order of foreclosure absolute 绝对止赎令 order of mail transfer 信汇委托书

order to pay admitted debt 偿付承认债项令

order-based system 以买卖盘为基础的制度期权结算所有限公司〔悉尼〕 ordinary annual contribution 经常性每年捐款 ordinary course of business 通常业务运作 ordinary creditor 普通债权人 ordinary share 普通股

ordinary share capital 普通股股本 organization expenses 开办费

Organization for Economic Co-operation and Development 经济合作及发展组织〔经合组织〕 Organization of Petroleum Exporting Countries 石油出口国组织 Orient First Capital Limited 建银财务（香港）有限公司 original estimates 原来预算 original executor 原遗嘱执行人 original issue price 原本发行价 original margin 原始保证金；基本按金 original mortgagee 原承按人 original mortgagor 原按揭人

original receipt 收据正本；收条正本 original securities 原有的证券

ORIX Asia Limited 欧力士（亚洲）有限公司

ornament gold 饰金

Osaka Securities Exchange 大阪证券交易所 Oslo Stock Exchange 奥斯陆证券交易所 O.T.B. Card Co. Ltd. 海外信用卡有限公司 ounce troy 金衡安士

outflow of capital 资本外流；资金外流 outflow of fund 资金外流 outflow of money 资金外流 outgoing partner 退出的合伙人 outgoings 支出

outgoings and expenses 支出及开支 outlay 费用；开支；支出

outlying business district 市区外商业区 out-of-hours trading 在正式交易时间以外的交易 out-of-pocket expenses 实付费用；付现费用 out-of-the-money option 无价期权；价外期权 outport collection 外埠代收款项 output 产出；产值；产量

outside dealing 场外买卖；场外交易 outstanding 未偿还；尚未支付

outstanding account 未清帐项；未清帐目 outstanding allocation 应拨未拨的款项 outstanding amount 未偿还的数额 outstanding balance 未清帐款；未清余额 outstanding bill 未偿付票据；未兑现票据 outstanding borrowing 未清偿债项

outstanding claim portfolio 未决申索组合 outstanding commitment 尚未支付的承担额

outstanding derivatives contract 尚未平仓的衍生工具合约 outstanding loan 尚未清还的贷款

outstanding negotiable certificate of deposit 未兑现的可转让存款证 outstanding tax 欠税

outstanding uncapitalized interest 尚未支付且未化作本金的利息 outturn 结算；结算数字

outward document．Ry bill 出口跟单汇票 outward remittance 汇出汇款

over and above inflation 减除通胀因素

overall average internal rate of return 平均总体内部回报率 overall Consumer Price Index 总体消费物价指数 overall domestic export 本地产品出口总额 overall growth rate 整体增长率；总增长率 overall investment 总投资额；总体投资 overall liquidity ratio 总体流动资金比率 overall price relative 全面相对价格

overall surplus 总盈余 overall tally 全面总计 overbuying 超买；买空 over-commitment 超额承担 overdraft 透支

overdraft by banks abroad 海外银行同业透支

overdraft by banks in foreign countries 外国银行同业透支 overdraft by local banks 本港银行同业透支 overdraft by outport banks 外埠银行同业透支 overdraft of an account 户口透支 overdraft on banks 向银行同业透支

overdraft on banks abroad 向海外银行同业透支

overdraft on banks in foreign countries 向外国银行同业透支 overdraft on local banks 向本港银行同业透支 overdraft on outport banks 向外埠银行同业透支 overdraft secured 抵押透支 overdue 逾期

overdue loan 过期贷款

over-employed economy 过度活跃的经济 overhang 剩余承担；未完成的承担额；过剩额 overhead 间接费用；间接成本 overhead cost 间接成本 overheated economy 过热的经济 overheated market 过热的市场

overnight Hong Kong interbank offered rate 香港银行同业隔夜拆息率 overnight liquidity assistance 隔夜流动资金贷款 overnight margin 隔夜保证金；隔夜按金 overnight money 隔夜拆借资金；隔夜钱 overnight position 隔夜头寸 overnight rate 隔夜利率 overpaid amount 多缴数额

overpayment of contribution 多缴供款 overrun 超支

overrun cost 超额费用

Oversea-Chinese Banking Corporation Ltd. 华侨银行有限公司 overseas bank 海外银行

overseas banking corporation 海外银行法团 overseas branch 海外分行

Overseas Companies Section 海外公司注册组〔公司注册处〕 overseas currency balance 海外货币结余 overseas financial institution 海外财务机构 overseas interest 海外利息 overseas investment 海外投资 overseas market 海外市场

overseas representative office 海外代表办事处 Overseas Trust Bank Ltd. 海外信托银行有限公司 Overseas Union Bank Ltd. 华联银行 overselling 超卖；卖空 oversight of markets 监察市场 over-spending 超额支出；超支 overtax 超额征税；征税过重

over-the-counter derivative 场外交易衍生工具 over-the-counter market 场外交易市场 over-the-counter trading 场外交易；柜台交易 over-the-counter transaction 场外交易；柜台交易 overtrading 过量交易

owner-occupier allowance 自住业主津贴 ownership 所有权；拥有权 ownership in common 分权共有权

call option 认购期权 call price 认购价格 call warrant 认购凭单

Capacity 能力/生产能力/设备能力 Capital Account 资本帐户

capital adequacy ratio 资本足够率 capital adequacy ratio 资本足够率 Capital and Labour 资本与劳工

Capital and Liabilities Ratio 资本负债比率 Capital Budget 资本预算 Capital Consumption 资本消耗 Capital Deficit 资本赤字

Capital Expenditure/Expenses 资本开支/费用

Capital Exporting and Recipient Country 资本输出国和资本接受国 Capital Gains Tax 资本收益税 Capital Grants 资本拨款 capital guaranteed 资本保证 Capital Intensive 资本密集

Capital Market 资本市场(指中长期借贷市场) capital protected 资本保障 Capital Revenue 资本收入 Capitalisation 市值

capped FRN 具上限浮息票据

Carry Back of Losses 移前扣减亏损 Cash Budget 现金预算 Cash Market 现金市场 cash value （保险）现金价值

CBO/CLO (collateralised bond obligation) 抵押保证债券 Central Depository Pte Ltd (CDP) 中央托收公司 Central Limit Order Book (CLOB) 自动撮合国际股市 CEO 总裁

CEPT 有效普惠关税 cess 餐馆与酒店税 charge card 赊账卡 Chartered Bank 特许银行 classified loan 有问题贷款 close a position 平仓 close-end fund 固额基金 Closing Price 闭市价

CNN 电视电缆新闻网(简称电缆新闻网) Commodity Tax 商品税

Comparative Advantage 相对优势 Comparative Costs 比较成本 Complete Plant 成套设备 Composite Demand 综合性需求 Concession 优惠/特惠

Concessional loan/terms 特惠贷款/条件 Consolidated Account 综合帐目 Consolidated Profit/Loss 综合盈利/亏损(综合损益表) Consolidated Tax 综合税

Consolidation (公司的)合并、(帐目的)综合、(货物的)集装、(股市上涨后的)靠稳 Consumption Tax 消费税 contango （期货）顺价、溢价 Contra Trade 对敲交易

contract manufacturer 合同制造商 Conversion Price 转换价

Convertible Loan Stock 可转换债券

Corporate and Personal Income Taxes 公司及个人所得税 Corporate Communications 企业通讯 Corporate Planning 企业策划 Corporate Services 企业服务 Cost Efficiency 成本效率 Cost Inflation 成本性通货膨胀 Counter Tariff 对抗关税 Counter Trade 对销贸易 covered warrant 备兑凭单 CPF Cashier’s Order 公积金本票

CPF Contribution Rate 公积金缴交率 CPF Investment Scheme 公积金投资计划 CPF Minimum Sum 公积金最低存款计划 credit default swaps 信贷违约风险掉换 credit-linked notes 信用风险联结票据 critical year 替换期 currency option 货币期权 currency swap 货币掉期

Current Account 经常项目/国际收支账目/往来户头 Current Expenditure 经常开支 Current Liabilities 流动负债 Current Year 本年度

Customs and Excise Taxes 关税及国产税 cut margin 斩仓

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