Labor-intensive enterprise
劳动密集型企业

Land use right
土地使用权

Large-cap stock
大盘股

Lead underwriter
主承销商

Legitimate/legal rights and interests
合法权益

Lending capital
拆出资金

Letter of credit
信用证

Letter of guarantee
保函

Liability/asset ratio
资产负债率

Limited liability company
有限责任公司

Liquidation
清算

Liquidation and settlement
清算交收

Liquidity
流动性

Liquidity gap
流动性缺口

Liquidity risk
流动性风险

List
挂牌

List/go public
上市

Listed company/public company
上市公司

Listing sponsor
上市保荐人

Loan loss reserves
贷款损失准备

Loan-deposit ratio
存贷比

Long position
多头