[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: :^]rjy/|+  
labour and material cost index劳工及材料成本指数 musZCg$  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 RuSKJ,T:9  
laissez-faire policy自由放任政策 ]JF>a_2wG  
land cost element土地成本因素 ~{lSc/SP|  
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〕 77?/e^K\S  
land premium地价 Gv?3T Am8  
Land Registry Trading Fund土地注册处营运基金 ".Z|zt6C  
land revenue地价收入 |Am +f.  
land transaction土地交易 da<B6!  
landed cost抵岸价格；卸岸成本 2>3#/I9Y  
land-holding company拥有土地的公司 f*U3s N^y  
Laspeyres index formula拉斯佩尔指数公式 g93-2k,  
last in, first out method [LIFO method]后进先出计算法 5'>DvC p%M  
last recorded price最后成交价 +Q
pgG4h  
last trading price最后成交价 E rmlM#u  
late adjustment收市后的调整 Q |,(C0<G  
late stamping逾期加盖印花 ?Co)7}N  
latent reserve隐藏储备 ;cKN5#7  
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》 91'i7&~xdG  
law cost讼费 3VNYDY`>  
law of bankruptcy破产法 x{y}pH"H  
law of diminishing return报酬递减规律；报酬递减法则 ~.\CG'g  
law of insolvency破产清盘法 ! f!/~M"!  
lay member [Council of SEHK]外界理事〔联交所理事会〕 eU/o I}A  
leading indicator领先指标；领先经济指标 gD`|N@W$5  
leap-frogging跳增 p,#t[K  
lease租契；租约 W>$2BsO  
leasehold interest租赁权益；批租权益 _D<=Yo  
leasehold property批租土地财产 HoE@t-S  
leave pay假期工资 /o@6?UH  
ledger分类帐 zpi Q;P  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 `wIMu$i  
ledger book分类帐簿 nX 4WlH