[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 >Xi/ p$$7u  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 IG90 mpLX  
laissez-faire policy自由放任政策 >';UF;\5]Q  
land cost element土地成本因素 |#ZMZmo{  
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〕 a FL;E  
land premium地价 .'bhRQY  
Land Registry Trading Fund土地注册处营运基金 7O,!67+^~  
land revenue地价收入 6h7TM?lt  
land transaction土地交易 uj@d {AQ  
landed cost抵岸价格；卸岸成本 2H/{OQ$  
land-holding company拥有土地的公司 ]OV}yD2p  
Laspeyres index formula拉斯佩尔指数公式 (,D:6(R7t  
last in, first out method [LIFO method]后进先出计算法 O>d [;Q  
last recorded price最后成交价 3z% W5[E)  
last trading price最后成交价
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late adjustment收市后的调整 -8yN6 0|  
late stamping逾期加盖印花 h_5CWQSi  
latent reserve隐藏储备 YySo%\
d  
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》 `_SV1|=="8  
law cost讼费 oSLm?Lu  
law of bankruptcy破产法 G7%f| Y  
law of diminishing return报酬递减规律；报酬递减法则 V1yP{XT=  
law of insolvency破产清盘法 QzxEkTc;  
lay member [Council of SEHK]外界理事〔联交所理事会〕 :,V&P_  
leading indicator领先指标；领先经济指标 6w~Cyu4Ov  
leap-frogging跳增 ajW2HH*9}A  
lease租契；租约 7Q9| P?&:z  
leasehold interest租赁权益；批租权益 BS3{TGn  
leasehold property批租土地财产 wz>[CXpi_  
leave pay假期工资 Q5HSik4  
ledger分类帐 L_q3m-x0h  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 VniU:A  
ledger book分类帐簿 S$ k=70H