[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: "}]GQt< F  
labour and material cost index劳工及材料成本指数 J[<D/WIH  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 ?L<UOv7;t  
laissez-faire policy自由放任政策 C }h<ldlY  
land cost element土地成本因素 h 7(H%(^_  
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〕 Mm>zpB`qP  
land premium地价 "6I-]:K-  
Land Registry Trading Fund土地注册处营运基金 eI/\I:G{f  
land revenue地价收入 SU_]C+  
land transaction土地交易 C$AIP\j- )  
landed cost抵岸价格；卸岸成本 4'}_qAT  
land-holding company拥有土地的公司 <tu[cA>  
Laspeyres index formula拉斯佩尔指数公式 ^|FVc48{  
last in, first out method [LIFO method]后进先出计算法 %U=S6<lbj;  
last recorded price最后成交价 i-i}`oN  
last trading price最后成交价 K-"HcH
uF  
late adjustment收市后的调整 {E3<GeHw4  
late stamping逾期加盖印花 \V"PmaP\  
latent reserve隐藏储备 UgnsV*e&  
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》 RAv RNd  
law cost讼费 Sob $j  
law of bankruptcy破产法 rr0 7\;  
law of diminishing return报酬递减规律；报酬递减法则 0w'y#U)&8  
law of insolvency破产清盘法 },n,P&M\`  
lay member [Council of SEHK]外界理事〔联交所理事会〕 T ,O<LFv  
leading indicator领先指标；领先经济指标 s5 zGg] 0  
leap-frogging跳增 [c KI
0  
lease租契；租约 )bIK0h  
leasehold interest租赁权益；批租权益 >DL-Q\U  
leasehold property批租土地财产 iZkW+5
(  
leave pay假期工资 r0?hX  
ledger分类帐 ?,i#B'Z^  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 Jc"$p\ $-  
ledger book分类帐簿 +EiUAs~H