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财经英汉词典.txt
〔国际证监会组织〕
International Standards on Auditing [ISA] 国际审计准则
International Stock Exchange [formerly known as London Stock Exchange] 国际证券交易所〔前
称伦敦证券交易所〕
interrelated factor 互相影响的因素
intervention 干预
intervention currency 干预市场货币
intervention level 干预水平
interventionism 干预主义
intestate 无遗嘱者；无遗嘱而去世者
in-the-money option 价内期权
intra-day low 一日内的最低点
intra-day margin call 即日追缴保证金；即日追补按金
intra-day repurchase agreement 即日回购协议
intrinsic value 内在价值；固有价值
introducing agent 介绍代理人
introducing broker 介绍经纪
Introduction to the Estimates 1996-97 《一九九六至九七财政年度预算简介》
inventory 存货；存货清单；资产清单；财产目录
Inventory Control System 存货控制系统
inverse floating rate note 反向浮息票据
inverted market 倒置市场；逆转市场
Investigation Unit [Inland Revenue Department] 调查科〔税务局〕
investment 投资；投资项目
investment adviser 投资顾问
investment advisers' partnership 投资顾问合伙商行；投资顾问合伙
investment advisory contract 投资顾问合约
investment analyst 投资分析员
investment and safekeeping procedure 投资和资产保管程序
investment arrangement 投资安排
investment bank 投资银行
investment basis 投资基准
investment client 投资客户
investment climate 投资气候
investment demand 投资需求
investment diversification 分散投资
investment expenditure 投资开支
investment holding 控股投资
investment in new capital equipment 对新资本设备的投资
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investment in productive enterprise 生产企业投资
investment in real estate 房地产投资
investment in securities 证券投资
investment income 投资收入；投资收益
investment intention 投资意向；投资意欲
Investment Management Regulatory Organisation [United Kingdom] 投资管理监管组织〔英国〕
investment manager 投资经理
investment performance 投资业绩
investment plan 投资计划
investment portfolio 投资组合
Investment Products Department [Securities and Futures Commission] 投资产品科〔证券及期货
事务监察委员会〕
investment promotion 促进投资
Investment Promotion and Protection Agreement 促进和保护投资协议
investment representative 投资代表
investment return 投资回报
investment scheme 投资计划
investment vehicle 投资工具
Investment-linked Assurance and Pooled Retirement Funds Committee [Securities and Futures
Commission] 与投资有关的人寿保险及集资退休基金委员会〔证券及期货事务监察委员会〕
investment-linked assurance scheme 与投资有关的人寿保险计划
investment-linked savings plan 与投资有关的储蓄计划
investor 投资者
Investor Compensation Fund 投资者赔偿基金
Investor Education and Communications Unit [Securities and Futures Commission] 投资者教育
及传讯小组〔证券及期货事务监察委员会〕
Investor Resources Centre 投资者资源中心
Investors and the Stock Market 《投资者与证券市场》
invisible trade 无形贸易
invoice 发货单；发票
inward cash flow 现金流入
inward document．ry bill 进口跟单汇票
inward investment 进口投资；外来投资
inward remittance 汇入汇款
in-year management 年度内的财政管理工作
irrecoverable tax 无法追讨的税款
irregularly endorsed cheque 不合规格背书的支票
irrevocable letter of credit 不可撤销信用证
issue 发行；发给；发放
issue at a discount 按折扣发行
issue by tender 招标发行
issue expenses 发行费用
issue of shares 发行股票
issue price 发行价；招股价
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issued on a discount basis by tenders 通过招标以贴现方式发行
issued share 已发行股份；已发行股票
issued share capital 已发行股本
issued voting share 已发行有表决权股份
issuer 发证人；发行人；证券发行者；发行证券机构
issuing bank 发证银行；发钞银行
issuing house 证券发行公司；证券承销公司
Italian Lira [ITL] 意大利里拉
Iyo Finance (Hong Kong) Limited 伊予财务（香港）有限公司
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财经类词汇（J－K）
Japan Securities Clearing Corporation 日本证券结算公司
Japanese Association of Securities Dealers Automated Quotations 日本证券交易商自动报价协
会
Japanese Securities Finance Company 日本证券金融公司
Japanese Yen [JPY] 日圆
Jardine Fleming Bank Limited 怡富银行
JCG Finance Company, Limited 日本信用保证财务有限公司
Jian Sing Bank Limited 建新银行
Job Costing System 分批成本计算系统
jobber 证券经销经纪；证券批销经纪；“批家”
jobber trade 当日平仓买卖
jobbing business 证券经销业务
jobbing on client 从顾客身上赚价
jobbing system 经销制度；批销制度
joint account 联名户口；联合账户；共同账户
joint and several note 共同及各别的承付票
joint assessment 合并评税
joint contract 共同合约
joint creditor 共同债权人
joint debt 共同债项
joint debtor 共同债务人
Joint Declaration on Cooperation and Supervision of Cross-Border Investment Management
Activities 《有关监管跨境投资管理活动的联合声明》
joint estate 共有产业
joint estates account 联权共有产业的帐目
Joint Financial Intelligence Unit [Hong Kong Monetary Authority] 联合财富情报组〔香港金融
管理局〕
Joint Funding Scheme 联合拨款资助计划
joint holder 联名持有人
joint liability 连带责任；共同责任
joint liquidator 联合清盘人
joint loan 联合贷款
joint owner 联名拥有人
joint ownership 共有权
joint petition 共同呈请书
joint property 联权共有财产
Joint Secretariat of the World Bank Group/International Monetary Fund 世界银行／国际货币基
金组织联合秘书处
joint statement 联合启事
joint stock association 合股组织
Joint Technical Working Group [formed by Hong Kong Monetary Authority, Stock Exchange of
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Hong Kong Limited and Securities and Futures Commission] 联合技术工作小组〔由香港金融
管理局、香港联合交易所有限公司及证券及期货事务监察委员会组成〕
joint tenancy 联权共有
joint tenant 联权共有人
joint total income 共同入息总额
joint venture 合营企业；联营企业；合资企业
joint venture account 合营账户；合伙帐
joint venture agreement 合营企业协议
joint venture contract 合营合约
joint-stock bank 合股银行
Joint-Stock Companies Act of Norway 《挪威股份公司法》
joint-stock company 合股公司
journal entry 日记帐分录
judgment creditor 判定债权人
judgment debt 判定债项
judgment debtor 判定债务人
judicial trustee 司法受托人
junk bond 劣等债券；垃圾债券
Juroku Bank, Ltd. 十六银行
Juroku International Finance Limited 十六国际财务有限公司
Ka Wah International Merchant Finance Limited 嘉华国际财务有限公司
kabushiki kaisha [Japanese] 株式会社〔日语〕；股份有限公司
Kadoorie Agricultural Aid Loan Fund 嘉道理农业援助贷款基金
Kam Ngan Stock Exchange 金银证券交易所
KBC Bank N.V. 比利时联合银行
KDB Asia Limited 产银亚洲金融有限公司
KEB (Asia) Finance Limited 换银（亚细亚）财务有限公司
kerb market 场外市场
kerb trading 场外交易
Kexim Asia Limited 输银亚洲金融有限公司
key money “顶手费”；“鞋金”
kickback 回佣；佣金
Kincheng Banking Corporation 金城银行
Kincheng Finance (H.K.) Limited 京城财务（香港）有限公司
Kincheng-Tokyo Finance Company Limited 金东财务有限公司
kite-flying 开空头支票
kiting 开空头支票
kiting cheque 空头支票
KLB Asia Finance Limited 韩国长银有限公司
known contingency 已知的应急费用
known liabilities 已知负债
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known spending commitment 已知的开支承担
Kookmin Finance Asia Limited 国银金融亚洲有限公司
Korea Commercial Finance Limited 韩国商业金融有限公司
Korea Exchange Bank 韩国外换银行
Korea First Finance Limited 韩国第一金融有限公司
Korea Stock Exchange 韩国证券交易所
Korean Won [KRW] 南韩圜
Kowloon Stock Exchange 九龙证券交易所
Krugerrand 南非富格林金币
Kuala Lumpur Stock Exchange 吉隆坡证券交易所
Kwangtung Provincial Bank 广东省银行
Kwong On Bank Limited 广安银行有限公司
Kwong On Finance Limited 广安财务有限公司
Kyoto International Finance (Hong Kong) Limited 京都国际财务（香港）有限公司
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财经类词汇（L）
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 Fund] 土地基金〔香港
特别行政区政府土地基金〕
land premium 地价
Land Registry Trading Fund 土地注册处营运基金
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 Japan 《日本金融机构的合
并和转换的有关法律》
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
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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
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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
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
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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
linear development 线型发展；直线发展
linear programming 线性规划
linked assets 相连资产
linked exchange rate system 联系汇率制度
linked long-term business 相连长期业务
liquefiable assets 流动资产；可兑现资产
liquid assets 流动资产；速动资产
liquid balance 现金结余；流动资产结余
liquid capital 速动资金；流动资金
liquid form of deposit 活期存款
liquidable assets 可兑现资产
liquidated amount 算定款项
liquidated damages 算定损害赔偿
liquidated demand 经算定的追讨金额
liquidated sum 经算定款项
liquidation 清盘；清偿〔债务〕；变现〔资产〕
liquidation of an account 平仓
liquidation of margin account “斩仓”
liquidation of position 平仓
liquidator 清盘人
liquidator's bond 清盘人的债券
liquidity 流动资金；流动性；变现能力
Liquidity Adjustment Facility [LAF] 流动资金调节机制
Liquidity Adjustment Window [LAW] 流动资金调节窗
liquidity conversion factor 流动资产换算因子
liquidity management tool 流动资金管理工具
liquidity margin 流动资金幅度
liquidity portfolio 流动资产组合
liquidity position 流动资金头寸；流动资金情况
liquidity ratio 流动资产比率；流动资金比率
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List of Stock Codes 《证券代号名录》
listed company 上市公司
listed corporation 上市机构
listed investment 上市投资
listed securities 上市证券
listed share 上市股份
listing 上市；挂牌
listing agreement 上市协议
Listing Appeals Committee [Stock Exchange of Hong Kong Limited] 上市上诉委员会〔香港联
合交易所有限公司〕
listing arrangement 上市安排
Listing Committee [Stock Exchange of Hong Kong Limited] 上市委员会〔香港联合交易所有限
公司〕
Listing Division [Stock Exchange of Hong Kong Limited] 上市科〔香港联合交易所有限公司〕
listing fee 上市费
listing matter 上市事宜
Listing Nominating Committee [Stock Exchange of Hong Kong Limited] 上市提名委员会〔香港
联合交易所有限公司〕
listing price 上市价格；牌价
Listing--Accountancy and Prospectus Vetting Department [Stock Exchange of Hong Kong
Limited] 上市──会计及招股章程审阅部〔香港联合交易所有限公司〕
Listing--Corporate Finance Department [Stock Exchange of Hong Kong Limited] 上市──公司
财务部〔香港联合交易所有限公司〕
Liu Chong Hing Bank Limited 廖创兴银行有限公司
Liu Chong Hing Finance Limited 廖创兴财务有限公司
Lloyd's [United Kingdom] 劳合社〔英国〕
Lloyd's agent 劳合社代理人
Lloyd's broker 劳合社经纪
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
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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
Loco-London gold market 本地伦敦金市
