[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: o=zl{tZV  
labour and material cost index劳工及材料成本指数 :v45Ls4J  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 =Y
^K   
laissez-faire policy自由放任政策 ^;{uop"DS  
land cost element土地成本因素 L* rCUv`  
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〕 Q"!GdKM  
land premium地价 00-2u~D&  
Land Registry Trading Fund土地注册处营运基金 pL*aU=FjQ  
land revenue地价收入 CCC9I8rZD  
land transaction土地交易 _9=cxwi<w  
landed cost抵岸价格；卸岸成本 aU.!+e%_  
land-holding company拥有土地的公司 C!1)3w|  
Laspeyres index formula拉斯佩尔指数公式 C%%gCPI^y  
last in, first out method [LIFO method]后进先出计算法 i}f"'KW  
last recorded price最后成交价 A5 8P$#)?  
last trading price最后成交价 /,<s9 :  
late adjustment收市后的调整 2H] 7=j  
late stamping逾期加盖印花 A&c
euu  
latent reserve隐藏储备 iTT7<x  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 1=X1<@*  
law cost讼费 8X? EB6=c  
law of bankruptcy破产法 ]W`M <hEI  
law of diminishing return报酬递减规律；报酬递减法则 z X+i2,  
law of insolvency破产清盘法 BNO+-ob-  
lay member [Council of SEHK]外界理事〔联交所理事会〕 =RM]/O9  
leading indicator领先指标；领先经济指标 O"X7 DgbC  
leap-frogging跳增 pFBK'NE  
lease租契；租约 E KJ2P$  
leasehold interest租赁权益；批租权益 Hkf]=kPy*  
leasehold property批租土地财产 %5n'+-XVj  
leave pay假期工资 Fl(j,B6Z  
ledger分类帐 2PNe~9)*#  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 s|[qq7  
ledger book分类帐簿 <|E*aR|M