[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 | \~!oN  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 2f$6}m'Ad  
laissez-faire policy自由放任政策 ({AqL#x`u  
land cost element土地成本因素 P G/xX H  
Land Fund [Hong Kong Special Administrative Region Government Land Fund]土地基金〔香港特别行政区政府土地基金〕 f"G?#dW/1  
land premium地价 7$* O+bkn:  
Land Registry Trading Fund土地注册处营运基金 `[Xff24(eb  
land revenue地价收入 (>\w8]  
land transaction土地交易 <U() *0  
landed cost抵岸价格；卸岸成本 9nPc>O$  
land-holding company拥有土地的公司 /!Ng"^.e  
Laspeyres index formula拉斯佩尔指数公式 S>pbplE  
last in, first out method [LIFO method]后进先出计算法 (AnM_s
 
last recorded price最后成交价 $R[ggH&  
last trading price最后成交价 S BBi"U:  
late adjustment收市后的调整 &qP&=( $  
late stamping逾期加盖印花 2,X~a;+  
latent reserve隐藏储备 #A2)]XvY  
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》 oopACE>  
law cost讼费 n^AQ!wC  
law of bankruptcy破产法 80M"`6  
law of diminishing return报酬递减规律；报酬递减法则 ]D;X"2I2'b  
law of insolvency破产清盘法 4j'cXxo  
lay member [Council of SEHK]外界理事〔联交所理事会〕 5xawa:K  
leading indicator领先指标；领先经济指标 KPOr8=Rc  
leap-frogging跳增 }qf)L.  
lease租契；租约 ?p8(Uc#73  
leasehold interest租赁权益；批租权益 ,5_Hen=PI  
leasehold property批租土地财产 iwl\&uNQU  
leave pay假期工资 =hO0@w  
ledger分类帐 . (0'l@#fT  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 L+&eY?A  
ledger book分类帐簿 i0%S6vmaS