[专业英语]注册会计师英语加试实用资料大全3 [复制链接]

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labour and material cost index劳工及材料成本指数 |F.)zC5{  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 Q'k\8'x  
laissez-faire policy自由放任政策 Z~A@o""F  
land cost element土地成本因素 gPAX4'
 
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〕 _U;e
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land premium地价 &V|>dLT>A  
Land Registry Trading Fund土地注册处营运基金 3n
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land revenue地价收入 !6Sd(2  
land transaction土地交易 Kj=b[e%  
landed cost抵岸价格；卸岸成本 LZ@|9!KDw  
land-holding company拥有土地的公司 {0! ~C=P  
Laspeyres index formula拉斯佩尔指数公式 2 _Wg!bq  
last in, first out method [LIFO method]后进先出计算法 Z):n c% S  
last recorded price最后成交价 9h/>QLx  
last trading price最后成交价 @!&}}"<  
late adjustment收市后的调整 8Ld:"Y#  
late stamping逾期加盖印花 )2,eFNB#n  
latent reserve隐藏储备 0 ugT2%  
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》 ExHKw~y9  
law cost讼费 >NB?&|  
law of bankruptcy破产法 lTU$0CG  
law of diminishing return报酬递减规律；报酬递减法则 I\qYkWg7  
law of insolvency破产清盘法 zI~owK)%Z  
lay member [Council of SEHK]外界理事〔联交所理事会〕 do uc('@  
leading indicator领先指标；领先经济指标 uxg9yp@|  
leap-frogging跳增 .To;"D;j,  
lease租契；租约 \7"@RHcihB  
leasehold interest租赁权益；批租权益 ^-FRTC  
leasehold property批租土地财产 +n}$pM|NKU  
leave pay假期工资 9w9jpe#  
ledger分类帐 X7L8h'(@  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 L6>pGx  
ledger book分类帐簿 $D31Q[p=+