[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: vXc<#X9  
labour and material cost index劳工及材料成本指数 @'S-nn,sO  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 Co'dZd(  
laissez-faire policy自由放任政策 lHx$F?  
land cost element土地成本因素 Nz m 7E]  
Land Fund [Hong Kong Special Administrative Region Government Land Fund]土地基金〔香港特别行政区政府土地基金〕 *+b[v7  
land premium地价 j9Lc2'  
Land Registry Trading Fund土地注册处营运基金 d+_qBp  
land revenue地价收入
H)
5]K9D  
land transaction土地交易 aJu b("  
landed cost抵岸价格；卸岸成本 rA9"CN  
land-holding company拥有土地的公司 7&X^y+bMe6  
Laspeyres index formula拉斯佩尔指数公式 /t816,i  
last in, first out method [LIFO method]后进先出计算法 [u<1DR  
last recorded price最后成交价 k@[Bx>  
last trading price最后成交价 qp7>_B  
late adjustment收市后的调整 ~($h9*\  
late stamping逾期加盖印花 j
}y"  
latent reserve隐藏储备 E}~GXG  
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》 =>4,/g3  
law cost讼费 KX{S8_  
law of bankruptcy破产法 GR/ p%Y(  
law of diminishing return报酬递减规律；报酬递减法则 9'}m797I'  
law of insolvency破产清盘法 9=:!XkT.  
lay member [Council of SEHK]外界理事〔联交所理事会〕 Pj^6.f+  
leading indicator领先指标；领先经济指标 Zd042 %  
leap-frogging跳增 ucyxvhH^-  
lease租契；租约 z55P~p  
leasehold interest租赁权益；批租权益  I"r
*p?  
leasehold property批租土地财产 =*}| y;I  
leave pay假期工资 9kT
U|py  
ledger分类帐 k5|h8%h8  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 [gU z9iU  
ledger book分类帐簿 p=T]%k*^h#