常用财经词汇表:J, j～L, l
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 statement 联合启事
joint stock association 合股组织
joint tenancy 联权共有
joint tenant 联权共有人
joint total income 共同入息总额
joint venture contract 合营合约
joint-stock bank 合股银行
joint-stock company 合股公司
journal entry 日记账分录
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
kerb market 场外市场
kerb trading 场外交易
key money 保证金；押金
kickback 回佣；佣金
kite-flying 开空头支票
kiting 开空头支票
kiting cheque 空头支票
known contingency 已知的应急费用
known liabilities 已知负债
leap-frogging 跳增
lease 租契；租约
leasehold property 批租土地财产
leave pay 假期工资
ledger 分类账
ledger book 分类账簿
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 mortgage 法定按揭
legal tender 法定货币
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 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
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
liquidation of an account 平仓
liquidation of position 平仓
liquidator 清盘人
liquidator's bond 清盘人的债券
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 fee 上市费
listing matter 上市事宜
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 Fund 贷款基金
loan interest 贷款利息
loan portfolio 贷款组合
loan repayment 贷款还款
loan shark 高利贷者
loan stock 债权股额；贷款债券
loan syndicate 贷款银团
local branch 本地分行
local cost 本地成本
local inflation 本地通胀
loss brought forward 承前亏损
Lotteries Fund 奖券基金
lottery 奖券；彩票
low value-added 低增值
lump sum payment 整笔付款
long-term debt 长期债项
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