[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: g\6(ezUF*  
labour and material cost index劳工及材料成本指数 3HfT9  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 Q>z0?%B  
laissez-faire policy自由放任政策 5Pv>`E2^  
land cost element土地成本因素 n}._Nb 5  
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〕 d5u ,x.R  
land premium地价 ^(6.P)$  
Land Registry Trading Fund土地注册处营运基金 T`vj6F  
land revenue地价收入 oTfEX4 t {  
land transaction土地交易 sb8SG_c.  
landed cost抵岸价格；卸岸成本
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land-holding company拥有土地的公司 !X#=Pt[,  
Laspeyres index formula拉斯佩尔指数公式 qnT:x{o  
last in, first out method [LIFO method]后进先出计算法 w#"c5w~  
last recorded price最后成交价 i44KTC"sB  
last trading price最后成交价 E7j]"\~i  
late adjustment收市后的调整 q 2=^l  
late stamping逾期加盖印花 ^TB%| yZ _  
latent reserve隐藏储备 >0~y"~M  
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》 6:h!gY  
law cost讼费 8BWLi5R[  
law of bankruptcy破产法 c.d*DM}W  
law of diminishing return报酬递减规律；报酬递减法则 mWka!lT  
law of insolvency破产清盘法 O-:~6A  
lay member [Council of SEHK]外界理事〔联交所理事会〕 8 A2k-X
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leading indicator领先指标；领先经济指标 sy]
1Ba%  
leap-frogging跳增 {zg}KiNDZd  
lease租契；租约 2#|Q=rWB  
leasehold interest租赁权益；批租权益 BeplS  
leasehold property批租土地财产 9fe~Q%x=u  
leave pay假期工资 6 Lz&"C,`  
ledger分类帐 P:CwC"z>sS  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 II[qWs>RG[  
ledger book分类帐簿 WXGLo;+>I