| English Terms | ÖÐÎÄ·Òë | ÏêÇé½âÊÍ/Àý×Ó |
| Joint Account | ÁªºÏÕË»§ | | ÓÉÁ½Ãû»òÒÔÉÏÈËÊ¿³ÖÓеÄ֤ȯÐлòÒøÐл§¿Ú |
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| Joint Bond | ¹²Í¬Õ®È¯ | ÔÚÁ½Ãû»òÒÔÉÏÊÜÒæ·½ÓÐÉúÆÚÄÚ³ÖÐø¸¶¿îµÄÄê½ð |
| Joint Owned Property | ¹²Í¬ÓµÓвƲú | ÓÉÒ»ÃûÒÔÉÏÈËʿӵÓеIJƲú |
| Joint Stock Company | ¹É·Ý¹«Ë¾ | Ö¸·¢ÐÐ¹ÉÆ±¿É×÷¶þ¼¶Êг¡ÏúÊ۵Ĺ«Ë¾£¬¹ÉƱ³ÖÓÐÈËÐèÒª³Ðµ£¹«Ë¾Õ®ÎñµÄÔðÈÎ |
| Joint Venture | ºÏ×ÊÆóÒµ¡¢ºÏ×ʾӪ | Á½Ãû»òÒÔÉÏÈËÊ¿»òÁ½¼Ò»òÒÔÉÏÆóÒµºÏ×÷×é³ÉÒ»¼ÒÆóÒµ£¬Ë«·½·ÖÏíÀûÈó¼°¿ØÖÆÈ¨²¢·Öµ£¿÷Ëð |
| Jointly and Severally | Á¬´ø¡¢¹²Í¬ | 1. ·¨ÂÉÓÃÓָ¸öÈ˵ľö¶¨¶ÔËùÓÐÓйط½¶¼ÓÐÔ¼ÊøÁ¦£¬Òò´Ë²»¿É·Ö¸î |
| | 2. ³ÐÏúÍÅÓÃÓָ¸ö±ð¹«Ë¾ÓÐÔðÈγöÊÛÈô¸É²¿·Öδ³öÊÛµÄз¢ÐÐ |
| Junior Security | ´Î¼¶Ö¤È¯ | ÔÚ×ʲúÓëÊÕÈëË÷³¥È¨·½Ã棬µÈ¼¶½ÏµÍµÄ֤ȯ |
| Junk Bond | À¬»øÕ®È¯¡¢¸ß·çÏÕծȯ | Ͷ»úÐÔծȯ£¬Ò»°ãÆÀ¼¶BB¼¶»òÒÔÏ£¬Î¥Ô¼·çÏÕ½Ï¸ß |
| Just In Time | ¼°Ê±Éú²ú | Ö¼ÔÚÌá¸ßÐ§Òæ¼°¼õÉÙÀ˷ѵÄÉú²ú²ßÂÔ£¬ÔÚ½Óµ½¶©µ¥»òÓÐʵ¼ÊÐèҪʱ²ÅÉú²ú»õÆ· |
| LBO | ¸ºÕ®ÊÕ¹º | ÀûÓÃÕ®Îñ×ʽð£¨Õ®È¯»ò´û¿î£©ÊÕ¹ºÁíÒ»¼Ò¹«Ë¾µÄ²ßÂÔ¡£ÊÕ¹º·½ÀûÓÃ×Ô¼ºµÄ×ʲú×÷ΪծÎñµÄµÖѺ£¬ÆÚÍûδÀ´ÏÖ½ðÁ÷×ãÒÔ³¥¸¶´û¿î |
| LIBOR | Â×¶ØÒøÐÐͬҵ²ð·ÅÀûÂÊ | ÔÚÂ×¶ØÒøÐÐͬҵÊг¡ÒøÐÐÖ®¼ä½è´ûµÄÀûÂÊ |
| LIFO | ºó½øÏȳö | ¿â´æ¹ÜÀí¼°¹ÀÖµ·½·¨£¬ÒªµãÔÚÓÚÏȳöÊÛ×îºóÂòÈëµÄ²úÆ· |
| LLC | ÓÐÏÞÔðÈι«Ë¾ | ÆóÒµ½á¹¹µÄÒ»ÖÖ£¬²ÉÓÃÕâÖֽṹµÄ¹«Ë¾µÄ¹É¶«Ö»Ðè¶Ô¹«Ë¾Ðж¯¸ºÉÏÓÐÏÞµÄÔðÈÎ |
| LTM | ¹ýÈ¥12¸öÔ | Ö¸¹ýÈ¥12¸öÔµIJÆÎñÒµ¼¨ |
| Labor Intensive | À͹¤Ãܼ¯ | Éú²úÐèÒª´óÁ¿ÈËÁ¦µÄÉú²ú¹ý³Ì»òÐÐÒµ |
| Laissez Faire | ×ÔÓɲ»¸ÉÔ¤ÀíÂÛ | 18ÊÀ¼ÍÌá³öµÄ¾¼ÃÀíÂÛ£¬Ç¿Á¦·´¶ÔÕþ¸®¶ÔÉÌÒµ×÷³öÈκθÉÔ¤ |
| Large-Cap | ¸ßÊÐÖµ¹ÉƱ | ×ÜÊÐÖµ½çºõ100ÒÚÖÁ2000ÒÚÃÀÔªµÄ¹«Ë¾ |
| Last In First Out (LIFO) | ºó½øÏȳö | ¿â´æ¹ÜÀí¼°¹ÀÖµ·½·¨£¬ÒªµãÔÚÓÚÏȳöÊÛ×îºóÂòÈëµÄ²úÆ· |
| Last Twelve Months | ¹ýÈ¥12¸öÔ | Ö¸¹ýÈ¥12¸öÔµIJÆÎñÒµ¼¨ |
| Leakage | ÉæÂ©ÏûÏ¢ | ÔÚ¹«¿ª¹«²¼Ç°ÏòһЩÈËÊ¿·¢·ÅÏûÏ¢ |
| Lease | ×âÁÞ | Ò»·½»ñµÃ³¤ÆÚ×âÁÞÐÒ飬ÁíÒ»·½»ñµÃÓɵÖѺ³¤ÆÚÕ®ÎñµÄÐÒé°²ÅÅ |
| Leaseback | ×â»ØÒѳöÊ۲Ʋú | ×ʲúÂô·½ÏòÂò·½×â»ØÍ¬Ò»×ʲú |
| Letter of Comfort | ¸æÎ¿º¯¡¢°²Î¿º¯ | ĸ¹«Ë¾Ïò½è¿î»ú¹¹·¢³öµÄº¯¼þ£¬ÉùÃ÷Åú×¼×Ó¹«Ë¾½øÐмƻ®ÖÐÈÚ×Ê |
| Letter of Credit | ÐÅÓÃÖ¤ | ÒøÐз¢³öµÄº¯¼þ£¬Ö¤Ã÷Ò»×Ú½»Ò×µÄÂò·½»á׼ʱÏòÂô·½Ö§¸¶Ô¤¶¨µÄ½ð¶î |
| Letter of Indemnity | Åâ³¥±£Ö¤Êé | Ö¤Ã÷½»Ò×·½½«ÂÄÐкÏÔ¼Ìõ¿î£¬·ñÔòÐèÒª×÷³ö²ÆÎñ²¹³¥µÄº¯¼þ |
| Letter of Intent | ÒâÏòÊé | ±í´ïÒ»¼ÒÆóÒµ½øÐÐijÏîÐж¯µÄº¯¼þ |
| Leveraged Buyout (LBO) | ¸ºÕ®ÊÕ¹º | ÀûÓÃÕ®Îñ×ʽð£¨Õ®È¯»ò´û¿î£©ÊÕ¹ºÁíÒ»¼Ò¹«Ë¾µÄ²ßÂÔ¡£ÊÕ¹º·½ÀûÓÃ×Ô¼ºµÄ×ʲú×÷ΪծÎñµÄµÖѺ£¬ÆÚÍûδÀ´ÏÖ½ðÁ÷×ãÒÔ³¥¸¶´û¿î |
| Leveraged Lease | ÈÚ×Ê×âÁÞ | Ò»ÖÖ×âÁÞÐÒ飬³ö×ⷽͨ¹ýÏò½ðÈÚ»ú¹¹½è´û£¬ÂòÈë³ö×âµÄ×ʲú |
| Leveraged Recapitalization | ÈÚ×Ê×ʱ¾³äʵ | Ö¸¹«Ë¾½èÈë´ó¶îÐÂÕ®Îñ£¬ÒÔÖ§¸¶´ó¶î¹ÉÏ¢»òÖØÐÂÂòÈë¹ÉƱ£¬µ¼Ö¹«Ë¾µÄ¸ºÕ®ÂÊ´óÔö |
| Liability | ¸ºÕ® | ¸ºÕ®Ö¸Í¨¹ýȨÔð·¢Éú»á¼ÆÖƶȹÀ¼ÆµÄºÏ·¨Õ®Îñ»ò¸ºÕ®ÔðÈΣ¬ÊÇ×ʲú¸ºÕ®±íµÄÒ»¸öÏîÄ¿£¬ÔÚÒ»ÄêÄÚ³¥»¹µÄÊôÓÚÁ÷¶¯¸ºÕ®£¬¶ø¾àÀëµ½ÆÚÈÕ»¹ÓÐÒ»ÄêÒÔÉϵÄÊôÓÚ³¤ÆÚ¸ºÕ® |
| Life Expectancy | Ô¤¼ÆÊÙÃü | 1. Ò»ÃûÈËÊ¿µÄÔ¤ÆÚÊÙÃü |
| | 2. ¸ù¾ÝIRSÔ¤ÆÚÊÙÃü±í£¬Ò»ÃûÈËʿʣÓàÊÙÃüµÄÄêÊý |
| Life Insurance | ÈËÊÙ±£ÏÕ | ¶ÔÊܱ£ÈËÊ¿¹ýÊÀÔì³ÉÊÕÈëËðʧµÄ±£ÕÏ¡£Ö¸¶¨ÊÜÒæÈ˿ɻñµÃÅâ³¥£¬ÒÔÊæ»ºÊܱ£ÈËËÀÍöÔì³ÉµÄ²ÆÎñÓ°Ïì |
| Limited Liability Company (LLC) | ÓÐÏÞÔðÈι«Ë¾ | ÆóÒµ½á¹¹µÄÒ»ÖÖ£¬²ÉÓÃÕâÖֽṹµÄ¹«Ë¾µÄ¹É¶«Ö»Ðè¶Ô¹«Ë¾Ðж¯¸ºÉÏÓÐÏÞµÄÔðÈÎ |
| Limited Partnership | ÓÐÏ޺ϻï | Á½¸ö»òÒÔÉϺϻïÈ˺Ï×÷¾ÓªÒµÎñ£¬ÆäÖÐÒ»¸ö»òÒÔÉϺϻïÈËÖ»Ðè³Ðµ£ÏàµÈÓÚͶ×ʶîµÄÔðÈΡ£ÓÐÏÞÔðÈκϻïÈ˲»ÄÜÊÕÈ¡¹ÉÏ¢£¬µ«¿ÉÖ±½Ó·ÖÏíÊÕÈë¼°·Öµ£¿ªÖ§ |
| Line of Credit | ÐÅ´û¶î¶È¡¢ÐÅ´ûÏÞ¶î | ½ðÈÚ»ú¹¹£¨Ò»°ãÎªÒøÐУ©Óë¿Í»§Ö®¼äµÄ°²ÅÅ£¬¶¨Ã÷ÒøÐÐÈÝÐí½è·½Î¬³ÖµÄ×î¸ß´û¿î½áÓà |
| Liquidated Damages | Ô¤¶¨µÄÎ¥Ô¼½ð | ³öÏÖÔÚijЩ·¨ÂɺÏÔ¼µÄÌõ¿î£¬¹æ¶¨ÈôÒ»·½Î¥Ô¼£¬ÐèÒªÖ§¸¶Ìض¨½ð¶î |
| Liquidation | ÇåËã¡¢ÇåÀí | ÈôÒ»ÏîÒµÎñ»òÒ»¼Ò¹«Ë¾ÖÕÖ¹ÔË×÷»òÆÆ²ú£¬×ʲú½«»á±»³öÊÛ£¬ÒÔ±ãÏòծȨÈ˳¥»¹Õ®Îñ¡£Ê£ÓàµÄ½ð¶î½«·ÖÅ䏸¹É¶« |
| Liquidity | Á÷ͨÐÔ¡¢±äÏÖÄÜÁ¦ | 1. Ò»ÖÖ×ʲú»ò֤ȯÔÚ²»Ó°Ïì×ʲú¼ÛÖµµÄÇé¿öϱ»ÂòÈë»òÂô³öµÄ¿ÉÄÜÐÔ¡£½»Ò׻¶àÊÇÁ÷ͨÐԸߵÄÖ¸±ê |
| | 2. Ò»ÖÖ×ʲúת»»³ÉΪÏÖ½ðµÄÄÜÁ¦ |
| Liquidity Preference Theory | Á÷¶¯ÐÔÆ«ºÃÀíÂÛ | ¼Ù¶¨Ô¶ÆÚ»ãÂʸßÓÚδÀ´¼´ÆÚ»ãÂʵÄÀíÂÛ |
| Liquidity Risk | Á÷ͨ·çÏÕ | Ö¸Ò»ÏîͶ×Êȱ·¦Êг¡ÂòÂôÄÜÁ¦£¬¼´²»ÄÜѸËÙÂòÈë»òÂô³ö£¬ÒÔ±ÜÃâ»ò¼õÉÙËðʧµÄ·çÏÕ |
| Liquid Market | ¸ßÁ÷ͨÐÔÊг¡ | ´æÔÚ´óÁ¿½Ð¼Û¼°³ö¼ÛµÄÊг¡£¬¸ßÁ÷ͨÐÔ¡¢¼Û²îµÍ¼°²¨¶¯ÐÔµÍÊǸßÁ÷ͨÐÔÊг¡µÄÖ¸±ê |
| Listed Security | ÉÏÊÐ֤ȯ | »ñÈϿɡ¢ÊܹÜÖÆ½»Ò×Ëù½ÓÊܽøÐÐÂòÂôµÄ֤ȯ |
| Loan | ´û¿î | Ö¸´û·½½«½ðÇ®»ò²Æ²ú¸øÓë½è·½£¬¶ø½è·½Í¬ÒâÔÚδÀ´Ô¤¶¨ÈÕÆÚ¹é»¹²Æ²ú»òÁ¬ÀûÏ¢¹é»¹½ðÇ®µÄ°²ÅÅ |
| Loan Loss Provision | ´û¿îËðʧ׼±¸½ð | Ô¤ÁôÓ¦¸¶»µÕ˵ĿîÏ¿Í»§Î¥Ô¼¡¢ÐèÒªÖØÐ´èÉÌ´û¿îÌõ¿îµÈ£© |
| Loan Sharking | ¸ßÀû´û | ½è·½Ö§¸¶µÄÀûÏ¢¸ßÓÚ·¨¶¨ÀûÂÊ¡£´û·½Ò»°ã²»ÄÜÊÕÈ¡¸ßÓÚÿÄê60%µÄÀûÏ¢£¬µ«Êµ¼Ê¹æ¶¨ÊÓºõ¹ú¼Ò¶ø¶¨ |
| Loan Syndication | ´û¿îÒøÍÅ | ¶à¸ö´û·½¹²Í¬³ö×ʵĴû¿î£¬¸÷´û·½µÄ³ö×ʱÈÀý¿ÉÄܲ»Í¬ |
| Loan to Value Ratio | ´û¿îÓë¼ÛÖµ±ÈÂÊ | ·Å´û·çÏÕ±ÈÂÊ£¬¼ÆËã·½·¨ÎªµÖѺ»ò´û¿î×ܶî³ýÒÔÎïÒµµÄ¹ÀÖµ |
| Lock-up Agreement | Ëø¶¨ÐÒé | ³ÐÏúÉÌÓ빫˾µÄÄÚ²¿ÈËʿ֮¼ä¾ßÓз¨ÂÉÔ¼ÊøÁ¦µÄºÏÔ¼£¬¹æ¶¨ÔÚÌØ¶¨Ê±ÆÚÄÚ£¬ÕâЩÈËÊ¿²»¿É³öÊÛÈκθù«Ë¾µÄ¹ÉƱ |
| London Interbank Offer Rate (LIBOR) | Â×¶ØÒøÐÐͬҵ²ð·ÅÀûÂÊ | ÔÚÂ×¶ØÒøÐÐͬҵÊг¡ÒøÐÐÖ®¼ä½è´ûµÄÀûÂÊ |
| Long Bond | ³¤ÆÚծȯ | ÄêÆÚ10ÄêÒÔÉϵÄծȯ£¬¾³£Ö¸30ÄêÃÀ¹ú¹ú¿âȯ |
| Long Term Assets | ³¤ÆÚ×ʲú | 1. ×ʲú¸ºÕ®±íÉÏÏîÄ¿£¬Ö¸¹«Ë¾ÎïÒµ¡¢É豸¼°ÆäËû×ʱ¾×ʲúµÄ¼ÛÖµ¼õÕÛ¾É |
| | 2. ¼Æ»®³¤ÆÚÔÚͶ×Ê×éºÏÖгÖÓÐµÄ¹ÉÆ±¡¢Õ®È¯»òÆäËû×ʲú |
| Long Term Debt/Capitalization | ³¤ÆÚÕ®Îñ/×Ü×ʱ¾±ÈÂÊ | ÏÔʾ¹«Ë¾²ÆÎñ¹±¸ËµÄ±ÈÂÊ¡£¼ÆËã·½·¨Îª¹«Ë¾³¤ÆÚÕ®Îñ³ýÒÔ¿ÉÓÃ×ʱ¾£¨³¤ÆÚÕ®Îñ¡¢ÓÅÏȹɼ°¹É¶«È¨ÒæµÄ×ܺͣ© |
| Long Term Debt | ³¤ÆÚÕ®Îñ | ÐèÒªÖ§¸¶ÀûÏ¢¡¢ÄêÆÚ³¬¹ý1ÄêµÄ´û¿î»ò²ÆÎñÔðÈÎ |
| Long Term Liabilities | ³¤ÆÚ¸ºÕ® | ×ʲú¸ºÕ®±íÉϵÄÏîÄ¿£¬Ö¸¹«Ë¾µÄ×âÁÞ¡¢Õ®È¯³¥»¹¼°ÆäËû³¬¹ý1Äêºóµ½ÆÚµÄ¸ºÕ® |
| Lot | ½»Ò×µ¥Î»¡¢Åú | Ò»°ãÖ¸×é³ÉÒ»×Ú½»Ò׵ĻõÆ·»ò·þÎñ×éºÏ |
| Lump Sum Distribution | Ò»´Î×ܸ¶·ÖÅä | Ò»´ÎÐÔÖ§¸¶µ½ÆÚµÄ½ð¶î£¬¶ø²»Êǽ«¸¶¿î·ÖΪ½ð¶î½ÏСµÄ·ÖÆÚ¸¶¿î¡£²¿·ÖÒ»´ÎÐÔ¸¶¿î¿É»ñµÃÌØÊâ˰Îñ´ýÓö |