[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: y<^hM6S?Z  
labour and material cost index劳工及材料成本指数 jF6[+bW<  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 n:[ LsbTk  
laissez-faire policy自由放任政策 P`y 0FKS  
land cost element土地成本因素 fvM|Jb  
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〕 G\Q0{4w8  
land premium地价 6D29s]h2  
Land Registry Trading Fund土地注册处营运基金 WZf}1.Mh*  
land revenue地价收入 Za'
}26  
land transaction土地交易 "FXT8Qxg  
landed cost抵岸价格；卸岸成本 x<>In"QV
 
land-holding company拥有土地的公司 (@cZmU,  
Laspeyres index formula拉斯佩尔指数公式 Y4)=D@JI  
last in, first out method [LIFO method]后进先出计算法 ol@LLT_m  
last recorded price最后成交价 _j?/O)M c  
last trading price最后成交价 D1~3 3;  
late adjustment收市后的调整 KTjf2/  
late stamping逾期加盖印花 $jN,]N~  
latent reserve隐藏储备 aWMEo`O%  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 j6&7tK,  
law cost讼费 UP@-@syGw  
law of bankruptcy破产法 gro@+^DmT  
law of diminishing return报酬递减规律；报酬递减法则 *h2 )$^P%  
law of insolvency破产清盘法 K ZQ `
 
lay member [Council of SEHK]外界理事〔联交所理事会〕 "uD^1'IW2  
leading indicator领先指标；领先经济指标 T0l bMp
 
leap-frogging跳增 N}7tjk  
lease租契；租约 Jc,{n*  
leasehold interest租赁权益；批租权益 T^.W'  
leasehold property批租土地财产 X-J<gI(Y  
leave pay假期工资 <m+$@:cO  
ledger分类帐 2w67>w\  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 &&($LnyA]  
ledger book分类帐簿 X]v.Yk=wu