[专业英语]注册会计师英语加试实用资料大全3 [复制链接]

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labour and material cost index劳工及材料成本指数 0*;9CH=BE  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 :/[YY?pg-  
laissez-faire policy自由放任政策 quGPk)c  
land cost element土地成本因素 Z)O>h^0  
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〕 q3-;}+  
land premium地价 Wx|6A#cg!  
Land Registry Trading Fund土地注册处营运基金 M}oj!xGB  
land revenue地价收入 q AVfbcb  
land transaction土地交易 ls"\YSq$  
landed cost抵岸价格；卸岸成本 ?*R^?[  
land-holding company拥有土地的公司 y[WYH5&DJ  
Laspeyres index formula拉斯佩尔指数公式 :$cSQ(q9a  
last in, first out method [LIFO method]后进先出计算法 HA.NZkq.tV  
last recorded price最后成交价 7k t7^V<  
last trading price最后成交价 :IT U0%;!+  
late adjustment收市后的调整 K# i*9sM  
late stamping逾期加盖印花 ):
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latent reserve隐藏储备 ~sHZh   
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 W8yfa[z~J  
law cost讼费 ~R? dD
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law of bankruptcy破产法 <,X+
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law of diminishing return报酬递减规律；报酬递减法则 v*'iW
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law of insolvency破产清盘法 )Kk(P/s  
lay member [Council of SEHK]外界理事〔联交所理事会〕 88np/jvC{  
leading indicator领先指标；领先经济指标 Bx}0E  
leap-frogging跳增 `^bvj]>l  
lease租契；租约 \eMYw7y5M  
leasehold interest租赁权益；批租权益 p-yOiG8b}  
leasehold property批租土地财产 k`7.p,;}U  
leave pay假期工资 &^3~=$   
ledger分类帐 .f !] @"\  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 @Wx`l) b  
ledger book分类帐簿 @Uj_+c q