[专业英语]注册会计师英语加试实用资料大全3 [复制链接]

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labour and material cost index劳工及材料成本指数 Ob<W/-%5tH  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 RDQ^dui
  
laissez-faire policy自由放任政策 3Rv7Qx  
land cost element土地成本因素 l E# m]D  
Land Fund [Hong Kong Special Administrative Region Government Land Fund]土地基金〔香港特别行政区政府土地基金〕 o'V
%EQ  
land premium地价 QLq@u[A  
Land Registry Trading Fund土地注册处营运基金 WE!v SZ3R  
land revenue地价收入 w!3>N"em  
land transaction土地交易 cPF<D$B  
landed cost抵岸价格；卸岸成本 pBJAaCGm  
land-holding company拥有土地的公司 K%g;NW  
Laspeyres index formula拉斯佩尔指数公式 ${&5]!E[>D  
last in, first out method [LIFO method]后进先出计算法 oduDA:  
last recorded price最后成交价 rAq
xTd
F  
last trading price最后成交价  u\e\'\  
late adjustment收市后的调整 uOi&G:
=  
late stamping逾期加盖印花 3
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latent reserve隐藏储备 t}p@:'  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 6vy7l(%  
law cost讼费 dE=Ue#1U@5  
law of bankruptcy破产法 hkL5HzWn  
law of diminishing return报酬递减规律；报酬递减法则 $17 su')  
law of insolvency破产清盘法 m6n!rRQ^U  
lay member [Council of SEHK]外界理事〔联交所理事会〕 X]*QUV]i  
leading indicator领先指标；领先经济指标 3`V1XE.;  
leap-frogging跳增 c|~6Ie  
lease租契；租约 yX/";O
e  
leasehold interest租赁权益；批租权益 %b!-~ Y.  
leasehold property批租土地财产 {U11^w1"3  
leave pay假期工资 m~l F`?  
ledger分类帐 pxINw> \Qv  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 \x\ 5D^Vc  
ledger book分类帐簿 y&J@?Hc>