[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 Fe4esg-B<  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 '%Dg{ zL  
laissez-faire policy自由放任政策 yS"0/Rm}  
land cost element土地成本因素 J~2CD*v  
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〕 t^$Div_%G  
land premium地价 6SAQDE
 
Land Registry Trading Fund土地注册处营运基金 u N&M\(  
land revenue地价收入 D[W}[r  
land transaction土地交易 &|] Fg5  
landed cost抵岸价格；卸岸成本 Ib(,P3  
land-holding company拥有土地的公司 :+A;TV  
Laspeyres index formula拉斯佩尔指数公式 j)@oRWL<  
last in, first out method [LIFO method]后进先出计算法 <Am^z~[  
last recorded price最后成交价 \]GGVI;u  
last trading price最后成交价 ;S=e%:zb  
late adjustment收市后的调整 (QhAGk&lu  
late stamping逾期加盖印花 `R ]&F$i(E  
latent reserve隐藏储备 cFxSDTR  
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》 %>]#vQ|  
law cost讼费 % NwoU%q  
law of bankruptcy破产法 :O#gJob-%s  
law of diminishing return报酬递减规律；报酬递减法则 /K&wr6  
law of insolvency破产清盘法 ,,2_/u\"/i  
lay member [Council of SEHK]外界理事〔联交所理事会〕 7x:F!0:  
leading indicator领先指标；领先经济指标 D2-O7e  
leap-frogging跳增 h!;MBn`8  
lease租契；租约 A'(k Yc  
leasehold interest租赁权益；批租权益 X)FQ%(H<  
leasehold property批租土地财产 <sF!]R&4  
leave pay假期工资 Ae3#>[]{  
ledger分类帐 ^f"&}%"M  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 m&{rBz0  
ledger book分类帐簿 <m9JXO:5