[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: >F$9&s&  
labour and material cost index劳工及材料成本指数 T\6Qr$t  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 LO`0^r  
laissez-faire policy自由放任政策 =E-x0sr?  
land cost element土地成本因素 NFT:$>83`  
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〕 oC&}lp)q
 
land premium地价 m<gdyY  
Land Registry Trading Fund土地注册处营运基金 A4j,]hOD  
land revenue地价收入 uo:RNokjJ  
land transaction土地交易 M Kyj<@[  
landed cost抵岸价格；卸岸成本 !wYN",R-  
land-holding company拥有土地的公司 R`j"iC2  
Laspeyres index formula拉斯佩尔指数公式 RD`|Z~:q:K  
last in, first out method [LIFO method]后进先出计算法 +t7HlAXB#  
last recorded price最后成交价 g\aO::  
last trading price最后成交价 H
Sruue8  
late adjustment收市后的调整 }QE.|.fA1  
late stamping逾期加盖印花 ']}-;m\  
latent reserve隐藏储备 5wK==hZ  
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》 @-q,%)?0}=  
law cost讼费 }e7Rpgu  
law of bankruptcy破产法 m #+0m!  
law of diminishing return报酬递减规律；报酬递减法则 Es=G' au  
law of insolvency破产清盘法 ,EQ0""G!  
lay member [Council of SEHK]外界理事〔联交所理事会〕 S>lP?2J  
leading indicator领先指标；领先经济指标 rZI63S  
leap-frogging跳增 &8VH m?h  
lease租契；租约 vn.5X  
leasehold interest租赁权益；批租权益 m(f`=+lqI`  
leasehold property批租土地财产 "im5Fn u  
leave pay假期工资 uP9b^LEoN  
ledger分类帐 A}(xH`A  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 wSR|uh  
ledger book分类帐簿 ?q!4RE M