[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: !\?? [1_e  
labour and material cost index劳工及材料成本指数 bhuA,}  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 q'c'rN^  
laissez-faire policy自由放任政策 0%'&s)#  
land cost element土地成本因素 XL} oYL]}&  
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〕 K-p1v!IC  
land premium地价 Sfh\4h$H  
Land Registry Trading Fund土地注册处营运基金 bX5>qqB]  
land revenue地价收入 E>SnH  
land transaction土地交易 j>
?c]h{-  
landed cost抵岸价格；卸岸成本 ,/o<O
jR  
land-holding company拥有土地的公司 iSIj ?.  
Laspeyres index formula拉斯佩尔指数公式 e[R364K  
last in, first out method [LIFO method]后进先出计算法 wCn W]<+  
last recorded price最后成交价 roW8 4x  
last trading price最后成交价 E(TL+o  
late adjustment收市后的调整 WI}P(!h\J  
late stamping逾期加盖印花 7CM<"pV  
latent reserve隐藏储备 }v@w(*)h:  
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》 7M^!t X  
law cost讼费 bnUd !/;  
law of bankruptcy破产法 =wI,H@  
law of diminishing return报酬递减规律；报酬递减法则 }1d 6d3b  
law of insolvency破产清盘法 ur*1I/v  
lay member [Council of SEHK]外界理事〔联交所理事会〕 mjS)*@F  
leading indicator领先指标；领先经济指标 qBKIl= ne  
leap-frogging跳增 ,Qj7wFZ  
lease租契；租约 z#bOFVg#  
leasehold interest租赁权益；批租权益 .xCO_7Rd  
leasehold property批租土地财产 obaJT"1  
leave pay假期工资 yy/wSk  
ledger分类帐 Tfs7SC8ta  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 SaQ_%-&#p  
ledger book分类帐簿 ]}KmT"vA