[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: {Zs EYUP  
labour and material cost index劳工及材料成本指数 CTqhXk[  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 ?J|
 
laissez-faire policy自由放任政策 Y|#<kS  
land cost element土地成本因素 B_@p@6z  
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〕 >kuu\  
land premium地价 7OPRf
9+o  
Land Registry Trading Fund土地注册处营运基金 Bi/E
{k,  
land revenue地价收入 3
#uc+$[   
land transaction土地交易 }_}LaEYAo  
landed cost抵岸价格；卸岸成本 ~1Ffu x  
land-holding company拥有土地的公司 G[d]t$f=  
Laspeyres index formula拉斯佩尔指数公式 M?m@o1\;W  
last in, first out method [LIFO method]后进先出计算法 B90fUK2g  
last recorded price最后成交价 l>oJ^J  
last trading price最后成交价 X2<fS~m  
late adjustment收市后的调整 l?X)]1  
late stamping逾期加盖印花 :VR%I;g;  
latent reserve隐藏储备 dM -<aq  
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》 (76tYt~I=  
law cost讼费 fG@]G9Z  
law of bankruptcy破产法 $7O3+R/=  
law of diminishing return报酬递减规律；报酬递减法则 *mw *z|-^V  
law of insolvency破产清盘法 L'e|D=y  
lay member [Council of SEHK]外界理事〔联交所理事会〕 I,/E.cRV<  
leading indicator领先指标；领先经济指标 <pFbm  
leap-frogging跳增 YvUV9qps~  
lease租契；租约 7?y([i \y  
leasehold interest租赁权益；批租权益 =QwT)KRB%  
leasehold property批租土地财产 WQ{^+C9g'1  
leave pay假期工资 *]Eyf")  
ledger分类帐 TD/ 4lL~(x  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 *y~~~ 'J/  
ledger book分类帐簿 T#}"?A|