財務英語英漢對照表 (L)
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出自 MBA智库百科(https://wiki.mbalib.com/)
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點擊字母索引瀏覽相應的術語...
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- liquidity ratio流動性比率
- labeled price標價
- labor工人
- labor budget人工預算
- labor cost人工成本
- labor cost audit人工成本審計
- labor efficiency勞動效率，人工效率
- labor efficiency variance人工效率差異
- labor hour工時
- labor hour method人工小時法
- labor hour rate人工小時率
- labor income勞動收入，勞動收益
- labor in process在制人工
- labor intensive人工密集
- labor rate variance人工工資率差異
- labor standard人工定額，人工標準
- labor time variance人工工時差異
- labor turnover工人流轉率
- labor variance人工差異
- lag滯後，時差
- lagged relationship滯後關係
- lagging indicator滯後指標
- laity外行人
- lame duck無力償債者，投機失敗者；無活力企業，無力經營企業
- land土地，地產
- land and building土地和建築物，房地產
- land bank土地銀行
- land contract土地契約，土地合同
- land development土地開發
- landed price抵岸價格
- land improvement土地改良投資
- landing charge卸貨費
- land intensive土地密集
- land occupancy charge土地使用費
- landowner’s royalty土地開采使用費
- land tax土地稅
- land trust土地信托
- land value increment tax地價增值稅
- lapping截留現金，挪用現金
- lapse失效
- lapsed funds失效資金
- lapsed option失效期權
- lapsed policy失效保單
- lapsing schedule逐期攤銷明細表
- laptop computer膝上式電子電腦
- laser printer激光印表機
- last-in,first-out method後進先出法
- last-in ,still-here method後進未出法
- last invoice price最近進價法
- last trading day最後交易日
- late payment charge延期付款罰金，滯納金
- latency time等待時間
- late presentation延遲交單
- laundered money隱蔽非法資金
- law法律，法規；法則，規律
- law day法定還款日期
- lawful reserve法定准備金
- law of comparative advantage比較利益規律
- law of diminishing benefit效益遞減規律
- law of diminishing return收益遞減規律
- law of increasing cost成本遞增規律
- law of supply and demand 供求規律
- lawsuit訴訟
- lay days裝卸期限
- lay off pay臨時解雇工資
- lead bank主辦銀團，首席銀行
- leader pricing領導價格
- leading and lagging提前或拖延支付貨款
- leading case主要判例
- leading company領導公司
- leading indicator超前經濟指標
- leading industry領導工業，領導產業
- leading market領導市場
- lead insurance company首席保險公司
- lead manager首席經理人
- lead relationship超前關係
- lead time 訂貨間隔期，訂貨提前期
- learning curve effects學習曲線效應
- lease租賃
- lease accounting租賃會計
- leaseback返回租賃
- lease contract租賃合同
- lease expense租賃費
- lease finance company租賃金融公司
- lease financing租賃籌資
- lease guarantee program租賃保證計劃
- leasehold租賃權，租賃資產
- leasehold mortgage租賃資產抵押
- leasehold property租賃財產
- lease-option agreement優先購買權租賃
- lease-or-buy decision租買選擇決策
- leasing company租賃公司
- leasing industry租賃產業
- least and latest rule最少最遲規則
- least cost decision最低成本決策
- least cost routing最小成本路徑法
- least square method 最小平方法
- ledger分類帳
- ledger account分類帳帳戶
- ledger analysis分類帳分析
- ledger control分類帳控制
- ledger journal 分類日記帳
- legacy遺產，遺囑
- legal accounting法規會計
- legal action法律訴訟
- legal appropriation法定撥款
- legal asset法定資產
- legal assignment法定轉讓
- legal budget法定預算
- legal capital法定資本，法定股本
- legal charge法定留置權
- legal entity法定個體
- legal estate合法財產
- legal fee法律費，訴訟費
- legal interest法定權益，法定利息
- legal investment法定投資
- legalism法規主義
- legal liability法定負責，法律責任
- legal liquidation法定清算
- legal list法定證券清單
- legal monopoly法定壟斷
- legal mortgage法定抵押
- legal obligation法定債務
- legal opinion法律意見書，律師意見書
- legal person法人÷
- legal personality法人資格
- legal regulations法律規章
- legal representative法定代理人
- legal reserve法定准備金，法定公積金
- legal security法定證券
- Fiat Money 法定貨幣，法幣
- legal valuation法定估價
- legal value法定價值
- legatee 遺產受贈人
- legislation立法，法規
- legitimacy合法性
- legitimate operation合法經營
- legitimate interest合法權益
- lender貸出人，貸款人
- lender of last resort最後貸款人
- lending ceilings貸款最高限額
- lending institution貸款機構
- lending rate貸款利率
- lending ratio貸款比率
- less developed country不發達國際
- lessee承租人
- lessor出租人
- letter of acceptance接受投標信函
- letter of administration遺產管理委任證書
- letter of advice通知所書
- letter of allotment股份分配通知書
- letter of application認股申請書
- letter of attorney授權委托書
- letter of comfort安慰信函，非正式保證信函
- letter of confirmation確認信函，詢證信函
- letter of credit信用證
- letter of engagement約定信函，聘函
- letter of guarantee信用保證信函，保函
- letter of hypothecation質押證書，抵押證書
- letter of intent意向書
- letter of licence延期索債函
- letter of lien留置權證書
- letter of patent專利證書
- letter of recommendation改進管理建議信函
- letter of regret抱歉信函，為分配股份信函
- L－way信息高速公路
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