[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: Gr7=:+0n|P  
labour and material cost index劳工及材料成本指数 O~T@rX9f  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 BcL{se9<  
laissez-faire policy自由放任政策 k_sg ?(-!o  
land cost element土地成本因素 48:>NW  
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〕 kO,zZF&  
land premium地价 JW{rA6?
 
Land Registry Trading Fund土地注册处营运基金 E0Y-7&Fv  
land revenue地价收入 y+X2Pl  
land transaction土地交易 (pY 7J  
landed cost抵岸价格；卸岸成本 x}_]A$nV  
land-holding company拥有土地的公司 O#F  
Laspeyres index formula拉斯佩尔指数公式 419x+3>}  
last in, first out method [LIFO method]后进先出计算法 ]Y%Vio  
last recorded price最后成交价 lt ^GvWg  
last trading price最后成交价 NL!u<6y  
late adjustment收市后的调整 o^^rJk  
late stamping逾期加盖印花 43|XSyS  
latent reserve隐藏储备 isQ[ Gc!8  
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》 fI{ESXU  
law cost讼费 TOkp%@9 /
 
law of bankruptcy破产法 ?\vh9  
law of diminishing return报酬递减规律；报酬递减法则 S4 '  
law of insolvency破产清盘法 ix([mQg  
lay member [Council of SEHK]外界理事〔联交所理事会〕 u -;_y='m  
leading indicator领先指标；领先经济指标 gG]Eeu+z   
leap-frogging跳增 I/&%]"[^u  
lease租契；租约 [#l* _0  
leasehold interest租赁权益；批租权益 n2]/v{E;/  
leasehold property批租土地财产 !D@ZYK;  
leave pay假期工资 *G{^|z  
ledger分类帐 C"!gZ8*\!9  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 N):tOD@B  
ledger book分类帐簿 ;g@4 |Ro