[专业英语]注册会计师英语加试实用资料大全3 [复制链接]

L: xv0M  
labour and material cost index劳工及材料成本指数 .5g}rxO8  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 *]{=8zc2  
laissez-faire policy自由放任政策 RG?MRxC  
land cost element土地成本因素 s)tpr
 
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〕 FDq{M?6i  
land premium地价 j-* TXog  
Land Registry Trading Fund土地注册处营运基金 ){tPP$-i=  
land revenue地价收入 KO-a; [/  
land transaction土地交易 U B&2f>  
landed cost抵岸价格；卸岸成本 +k rFB?>`  
land-holding company拥有土地的公司 v*L '{3f  
Laspeyres index formula拉斯佩尔指数公式 pF='jj51  
last in, first out method [LIFO method]后进先出计算法 _$(GRNRYK  
last recorded price最后成交价 =>YvA>izE  
last trading price最后成交价 l;5`0N?QO  
late adjustment收市后的调整
9Dq.lr^  
late stamping逾期加盖印花 D-iUN  
latent reserve隐藏储备 m0Z7N5v)  
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》 `Qq/F]  
law cost讼费 I
HVMHOq}'  
law of bankruptcy破产法 r|bPR !0  
law of diminishing return报酬递减规律；报酬递减法则 {_as!5l  
law of insolvency破产清盘法 6J;i,/ky  
lay member [Council of SEHK]外界理事〔联交所理事会〕 ;fx1!:;.  
leading indicator领先指标；领先经济指标 f+^c@0que  
leap-frogging跳增 qvTJ>FILT  
lease租契；租约 ._ih$=   
leasehold interest租赁权益；批租权益 5Jw"{V?Ak  
leasehold property批租土地财产 h60\ Y 8  
leave pay假期工资 ) MBS  
ledger分类帐 eE,;K1  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 LJ l1v  
ledger book分类帐簿 +3HPA#A