[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: tn>z%6;&Z  
labour and material cost index劳工及材料成本指数 KElzYZl8  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 V}_M\Y^^;  
laissez-faire policy自由放任政策 I Wc?E  
land cost element土地成本因素 M`{~AIqd(  
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`9;  
land premium地价 T-S6`^_L  
Land Registry Trading Fund土地注册处营运基金 !0p_s;uu,W  
land revenue地价收入 2vbm=~)$F  
land transaction土地交易 N{rC#A3  
landed cost抵岸价格；卸岸成本 jr,j1K@_t  
land-holding company拥有土地的公司 x"7`,W  
Laspeyres index formula拉斯佩尔指数公式 :jo !Yi  
last in, first out method [LIFO method]后进先出计算法 ti%uyXfja  
last recorded price最后成交价 O{@m
,uY  
last trading price最后成交价 9b
88):[qO  
late adjustment收市后的调整 wd86 y  
late stamping逾期加盖印花 g<d#zzP"T  
latent reserve隐藏储备 KPW2e2{4@  
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》 ! 3&_#VO  
law cost讼费 1j4(/
A  
law of bankruptcy破产法 iPoh2  
law of diminishing return报酬递减规律；报酬递减法则 vMT:j  
law of insolvency破产清盘法 /8](M5X]f  
lay member [Council of SEHK]外界理事〔联交所理事会〕 bvpP/LeY  
leading indicator领先指标；领先经济指标 &\[3m^L  
leap-frogging跳增 m 3k}iIU7  
lease租契；租约 'a1%`rzm  
leasehold interest租赁权益；批租权益 y<#?z 8P  
leasehold property批租土地财产 B}Lz#'5_  
leave pay假期工资 #* r u*  
ledger分类帐 c^Y&4=>T  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 --X1oC52A  
ledger book分类帐簿 Y5rR