[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: Qj[4gN?}=  
labour and material cost index劳工及材料成本指数 @Eqc&v!O  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 .eK1xwhJ  
laissez-faire policy自由放任政策 #x)G2T'?  
land cost element土地成本因素
Y@M=6G  
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〕 NT= ?@ux
D  
land premium地价 G*\wu&7!  
Land Registry Trading Fund土地注册处营运基金 ~W%A8`9  
land revenue地价收入 Q:>;d-D|1  
land transaction土地交易 V:QfI  
landed cost抵岸价格；卸岸成本 OtY.s\m y  
land-holding company拥有土地的公司 pWbzBgM?nU  
Laspeyres index formula拉斯佩尔指数公式 RvYew!n  
last in, first out method [LIFO method]后进先出计算法 eem.lVVD  
last recorded price最后成交价 V1x
pJ  
last trading price最后成交价 &=X1kQG  
late adjustment收市后的调整 [3t N-aj [  
late stamping逾期加盖印花 ^dYFFKQ  
latent reserve隐藏储备  ItC*[  
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》 qECc[)B  
law cost讼费 b;9v.MZ4>g  
law of bankruptcy破产法 6jPaS!E  
law of diminishing return报酬递减规律；报酬递减法则 xf% ,UQ  
law of insolvency破产清盘法 o@EV>4e y  
lay member [Council of SEHK]外界理事〔联交所理事会〕 ;# {XNq<1  
leading indicator领先指标；领先经济指标 hKt AvTg  
leap-frogging跳增 E I)Pfx"0  
lease租契；租约 { tim{nV  
leasehold interest租赁权益；批租权益 g]X4)e]  
leasehold property批租土地财产 1PjSa4  
leave pay假期工资 AG/nX?u7)t  
ledger分类帐 7.8ukAu
d  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 fG0rUi(8  
ledger book分类帐簿 -58r*[=8