[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: %J~8a_vO  
labour and material cost index劳工及材料成本指数 S U2`H7C*  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 k5g\s9n]  
laissez-faire policy自由放任政策 qi7dcn@d  
land cost element土地成本因素 isWB)$q  
Land Fund [Hong Kong Special Administrative Region Government Land Fund]土地基金〔香港特别行政区政府土地基金〕 <| Xf4.  
land premium地价 1MfRFv  
Land Registry Trading Fund土地注册处营运基金 s8@fZ4  
land revenue地价收入 47`{ e_YP0  
land transaction土地交易 ;X|;/@@  
landed cost抵岸价格；卸岸成本 j(/"}d3osm  
land-holding company拥有土地的公司 YDs/BF Z  
Laspeyres index formula拉斯佩尔指数公式 pfZn<n5p  
last in, first out method [LIFO method]后进先出计算法 6NJ La|&n  
last recorded price最后成交价 I[tU}ojP  
last trading price最后成交价  g
TO
%  
late adjustment收市后的调整 L_)?5IOJ$  
late stamping逾期加盖印花 FE/&<g0,:  
latent reserve隐藏储备 !QcgTW)T  
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》 hLx*$Z>  
law cost讼费 3 w!oJB  
law of bankruptcy破产法 tQo"$ JN}  
law of diminishing return报酬递减规律；报酬递减法则 d@,q6R}!MP  
law of insolvency破产清盘法 0 I;>du  
lay member [Council of SEHK]外界理事〔联交所理事会〕 /\ ~{  
leading indicator领先指标；领先经济指标 KGP2,U6  
leap-frogging跳增 $do rE~T  
lease租契；租约 PJO;[: .I  
leasehold interest租赁权益；批租权益 4J94iI>S.l  
leasehold property批租土地财产 X=${`n%LG  
leave pay假期工资 1;.}u=8  
ledger分类帐 /~gM,*  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 6Oo'&3 @  
ledger book分类帐簿 Qbt fKn95