财务术语的中英对照

limited ability有限能力
limited liability company有限责任公司
liquidated damage损失赔偿金
liquidator 清算人
liquidity facility流动性融通
liquidity support流动性支持
liquidity现金支付能力
litigation诉讼
loans disguised as leases伪装成租赁的贷款
loan-type financing贷款型融资
loan贷款
lobby effort游说努力
local law当地法律
local statues当地法规
local tax地方税
location所在地
lock box account锁箱账户
lock box collection and sweep arrangement（银行的）锁箱和自动转存安排
locomotive（铁路）机车
long term rental contract长期出租合同
loss containment亏损防堵
loss ratio赔付率
losses损失
lost sales losses出租人为了再处置收回的租赁物而失去出租新的租赁物的机会所带来的损失




MACRS depreciation（美国的）加速成本回收的折旧
maintain reserves（飞机租赁中承租人承担的）保养准备金
maintenance contract维修保养合同
maintenance interval（飞机发电机的）维修间隔期
maintenance policies and procedures保养方针及程序
make-whole premium凑整升水
managerial reporting risk（财务报告导致的）管理层报告的风险
manipulation of accounting principles对会计准则的巧妙运用
manufacturer subsidy（来自）制造商（的）补贴
marginal tax rate边际税率
market friction市场摩擦
market imperfection市场的不完善
market participants市场参与者
market penetration市场渗透率
market rates of interest市场利率
market share市场份额
market size市场规模
market stability市场稳定性
marketplace市场环境
master lease illustration租赁协议正文
master lease主租赁协议
material facts重要事实
maturity到期日
means手段
measurement criteria衡量标准
mechanism机制
memory <I>function</I>备忘功能
mercantile-type sale商业性销售
merchantability适销性(经营租赁协议中的暗示保证)
merges合并
merit review process事实真相检查程序
middle-market leasing中级市场租赁