[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: ji1vLu4|t  
labour and material cost index劳工及材料成本指数 4F6aPo2  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 &~Hed_  
laissez-faire policy自由放任政策 nwUz}em?O  
land cost element土地成本因素 ZDW=>}~_y  
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〕 `z0q:ME  
land premium地价 qGV_oa74  
Land Registry Trading Fund土地注册处营运基金 Fds 11 /c7  
land revenue地价收入 6~x'~T  
land transaction土地交易 " L`)^  
landed cost抵岸价格；卸岸成本 JN|6+.GG  
land-holding company拥有土地的公司 P8,Ps+  
Laspeyres index formula拉斯佩尔指数公式 R;c9)>8L  
last in, first out method [LIFO method]后进先出计算法 '6 F-%
 
last recorded price最后成交价 WqCC4R,-  
last trading price最后成交价 -9i7Ja  
late adjustment收市后的调整 ]2wx
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late stamping逾期加盖印花 hDW!pnj1  
latent reserve隐藏储备 .PUp3X-  
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》 _V-KyK  
law cost讼费 1^}I?PbqV  
law of bankruptcy破产法 TB!I  
law of diminishing return报酬递减规律；报酬递减法则 rQ
VX^  
law of insolvency破产清盘法 73D<wMgZF  
lay member [Council of SEHK]外界理事〔联交所理事会〕 Z)#UCoK!c  
leading indicator领先指标；领先经济指标 ?1SsF>|  
leap-frogging跳增 y(p_Un m  
lease租契；租约 8=8hbdy;  
leasehold interest租赁权益；批租权益 T5XXC1+  
leasehold property批租土地财产 w,UE0i9I  
leave pay假期工资 Q6h+.  
ledger分类帐 bi<<z-q`wJ  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 Jw)JV~/0  
ledger book分类帐簿 )U/jD