[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: 7o{*Z  
labour and material cost index劳工及材料成本指数 ;.Zh,cU  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 Sa]mm/G  
laissez-faire policy自由放任政策 PO ko]@~!i  
land cost element土地成本因素 U($^E}I2(  
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〕 k)E;(
 
land premium地价 K[?R[  
Land Registry Trading Fund土地注册处营运基金 B-Y+F  
land revenue地价收入 "2h5m4  
land transaction土地交易 *d l"wH&  
landed cost抵岸价格；卸岸成本 @ t@|q  
land-holding company拥有土地的公司 Tkrx7Cs(  
Laspeyres index formula拉斯佩尔指数公式 !cCg/  
last in, first out method [LIFO method]后进先出计算法 >.Q0Tx!P  
last recorded price最后成交价 PN\V[#nS  
last trading price最后成交价 Pi%tsKk%  
late adjustment收市后的调整 ug6r]0]  
late stamping逾期加盖印花 11*"d#  
latent reserve隐藏储备 }%{=].)L  
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》 y<r44a_!  
law cost讼费 v_-ls"l  
law of bankruptcy破产法 yv ${M u  
law of diminishing return报酬递减规律；报酬递减法则 aBCOGtf  
law of insolvency破产清盘法 fH!=Zb_ {8  
lay member [Council of SEHK]外界理事〔联交所理事会〕 %)IrXz>Zh  
leading indicator领先指标；领先经济指标 szn%wZW  
leap-frogging跳增 Xr2J:1pgg  
lease租契；租约 `9EVB;  
leasehold interest租赁权益；批租权益 luF#OPC  
leasehold property批租土地财产 bD@@tGr;W  
leave pay假期工资 =[(%
n94  
ledger分类帐 3ExVZu$  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 }9Qf#&o  
ledger book分类帐簿 ~}%&p& p