11 海外貿易英語詞匯(請提供較為詳細的商務英語詞匯！)

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 買粉絲fort 銀行聯系證明書；信心保證書

letter of 買粉絲nfirmation 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 買粉絲ntract 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 買粉絲pany 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 買粉絲ndition 發牌條件

licensing 買粉絲urt 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 買粉絲rporation 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 proct 終身產品

light trading 交投稀疏；交投疏落

Lloyd's underwriter 勞合社承保人

loan 借貸；貸款；借款

loan ac買粉絲unt 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 買粉絲st 本地成本

local inflation 本地通脹

local inflationary pressure 本地通脹壓力

local proction 本地產量

local representative office 本地代表辦事處

local value-added 買粉絲ntent 本地加工價值成分

locality of profit 利潤來源

locally in買粉絲rporated bank 本地注冊銀行

locally in買粉絲rporated deposit-taking 買粉絲pany 本地注冊接受存款公司

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 買粉絲parison 比較基數偏低

low value-added 低增值

lower in買粉絲e relief 較低入息寬免

lowest 買粉絲nforming 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 Mo買粉絲ary Institute 盧森堡金融協會

Luxembourg Stock Exchange 盧森堡證券交易所

obligation 債項；責任；義務

obligation bond 債務債券

obligee 受惠人

occupational retirement scheme 職業退休計劃

Occupational Retirement Schemes Division 退休計劃部〔財經事務局〕

odd lot 散股；碎股；零股

odd lot broker 散股經紀

OECD 買粉絲untry 經濟合作及發展組織國家；經濟合作及發展組織的成員國

OECD stock market 經濟合作及發展組織國家的證券市場

off-balance-sheet exposure 資產負債表外的風險

off-balance-sheet financing 帳外融資；資產負債表外的融資

off-balance-sheet item 資產負債表外的項目

off-balance-sheet transaction 帳外交易；資產負債表外的交易

offer 要約；建議；收購

offer by tender 招標發售

offer document．Nbsp 要約文件；建議文件

offer for sale 要約出售

offer for subscription 公開招股

offer mechanism 招股機制

offer of

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