[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: af/0e}-  
labour and material cost index劳工及材料成本指数 <W*6=HZ'  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 2N.!#~_2D  
laissez-faire policy自由放任政策 #.LI`nYA  
land cost element土地成本因素 j ~I_by  
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〕 NYR:dH]N~d  
land premium地价 uTy00`1  
Land Registry Trading Fund土地注册处营运基金 :1~4X  
land revenue地价收入 =n;LP#(h?  
land transaction土地交易 p#>,{  
landed cost抵岸价格；卸岸成本 6f+@@=Xc  
land-holding company拥有土地的公司 8C I\NR{x8  
Laspeyres index formula拉斯佩尔指数公式 )W1[{?  
last in, first out method [LIFO method]后进先出计算法 dSS Ai |}  
last recorded price最后成交价 |w>d]eA5  
last trading price最后成交价 A'*#UYn(  
late adjustment收市后的调整 9 q2x}  
late stamping逾期加盖印花 =$_kkVQ$  
latent reserve隐藏储备 "a<:fEsSE  
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》 oYWHO<b  
law cost讼费 }#nd&ND  
law of bankruptcy破产法 M0]J`fL@  
law of diminishing return报酬递减规律；报酬递减法则 /5Yl, P  
law of insolvency破产清盘法 Z/OERO   
lay member [Council of SEHK]外界理事〔联交所理事会〕 LfvRH?<W  
leading indicator领先指标；领先经济指标 g c<Y?a-  
leap-frogging跳增  o%$R`;  
lease租契；租约 hS^8/]E={  
leasehold interest租赁权益；批租权益 _iu^VK,}  
leasehold property批租土地财产 ~^o YPd52*  
leave pay假期工资 iS`ok  
ledger分类帐 Y*S(uqM  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 ^[q/w<_j~  
ledger book分类帐簿 _V3}F1?W