[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: x\s,= n3z  
labour and material cost index劳工及材料成本指数 *FR$vL
Gn  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 MYe HS  
laissez-faire policy自由放任政策 z5Qs@dG  
land cost element土地成本因素 ":Edu,6O  
Land Fund [Hong Kong Special Administrative Region Government Land Fund]土地基金〔香港特别行政区政府土地基金〕 'rb'7=z5  
land premium地价 4*Z6}"  
Land Registry Trading Fund土地注册处营运基金 =\, qP  
land revenue地价收入 02AI%OOH  
land transaction土地交易 9H]_4?aX  
landed cost抵岸价格；卸岸成本 aH_6s4+:  
land-holding company拥有土地的公司 ]>i~6!@  
Laspeyres index formula拉斯佩尔指数公式 fR-C0"c  
last in, first out method [LIFO method]后进先出计算法 ?v}Bd!'+P  
last recorded price最后成交价 |rRG=tG_'  
last trading price最后成交价 T:asm1BC[  
late adjustment收市后的调整 f!t69nd%L  
late stamping逾期加盖印花 G&eP5'B4i  
latent reserve隐藏储备 Z
t3}Z4d  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 /DS?}I.*]  
law cost讼费 ! o,5h|\  
law of bankruptcy破产法 9O,,m~B  
law of diminishing return报酬递减规律；报酬递减法则 [LM^),J?  
law of insolvency破产清盘法 0m9ZQ O  
lay member [Council of SEHK]外界理事〔联交所理事会〕 Bz
2'=~J  
leading indicator领先指标；领先经济指标 oCi ~P}r  
leap-frogging跳增 fn{S "33"  
lease租契；租约 PHM:W%g:  
leasehold interest租赁权益；批租权益 s]B"qFA  
leasehold property批租土地财产 1D([@)^  
leave pay假期工资 x;BbTBc>  
ledger分类帐 '3l$al:H^  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 mZ0J!QYk  
ledger book分类帐簿 Y\/gU8w/