[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: )fxo )GS  
labour and material cost index劳工及材料成本指数 ~z\pI|DQ  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 B$K7L'e+-  
laissez-faire policy自由放任政策 mJwv&E  
land cost element土地成本因素 2AdX)iF@  
Land Fund [Hong Kong Special Administrative Region Government Land Fund]土地基金〔香港特别行政区政府土地基金〕 ^?H\*N 4  
land premium地价 F@>w&A~K  
Land Registry Trading Fund土地注册处营运基金 VFe-#"0ZO  
land revenue地价收入 ({*.!ty  
land transaction土地交易 Gh>
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landed cost抵岸价格；卸岸成本 Ln"+nKr  
land-holding company拥有土地的公司 &>d:ewM\  
Laspeyres index formula拉斯佩尔指数公式 (1j(*
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last in, first out method [LIFO method]后进先出计算法 @"q~AY  
last recorded price最后成交价 (Q}PeKM?jq  
last trading price最后成交价 X
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late adjustment收市后的调整 H j>L>6>  
late stamping逾期加盖印花 T+&x{+gZ  
latent reserve隐藏储备
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Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 9`LU=Xv/  
law cost讼费 OhA^UP01-  
law of bankruptcy破产法 27h/6i3  
law of diminishing return报酬递减规律；报酬递减法则 OGS
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law of insolvency破产清盘法 ,U|u-.~ZU  
lay member [Council of SEHK]外界理事〔联交所理事会〕 }0k"SwX  
leading indicator领先指标；领先经济指标 9Q SUCN_  
leap-frogging跳增 }M"-5K}  
lease租契；租约 }e&KO?x+  
leasehold interest租赁权益；批租权益 w3>Y7vxiz`  
leasehold property批租土地财产 GQYtH#  
leave pay假期工资 7?kXgR[#d  
ledger分类帐 {GGO')
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Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 sqq/b9 uL/  
ledger book分类帐簿 ?X8K$g