[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: Fl'xmz^  
labour and material cost index劳工及材料成本指数 faL^=CAe  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 n[MIa]dK  
laissez-faire policy自由放任政策 13>3R+o  
land cost element土地成本因素 zoJkDr=jn  
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〕 abJ@>7V  
land premium地价 qqom$H<  
Land Registry Trading Fund土地注册处营运基金 @cTZ`bg  
land revenue地价收入 2 Zjb/  
land transaction土地交易 
+N(YR3  
landed cost抵岸价格；卸岸成本 K^cWj_a"  
land-holding company拥有土地的公司 Cf1wM:K|8  
Laspeyres index formula拉斯佩尔指数公式 ]RrP !|^  
last in, first out method [LIFO method]后进先出计算法 (zTI)EV  
last recorded price最后成交价 He71h(BHm  
last trading price最后成交价 Y4~wNs6  
late adjustment收市后的调整 7L~ zI>2  
late stamping逾期加盖印花 ,0<F3h  
latent reserve隐藏储备 O3w_vm'  
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》 &"j).Ogm
4  
law cost讼费 Uc4L|:  
law of bankruptcy破产法 X5 oW[  
law of diminishing return报酬递减规律；报酬递减法则 vA7jZw  
law of insolvency破产清盘法 Z564K7IV  
lay member [Council of SEHK]外界理事〔联交所理事会〕 !Bd* L~D  
leading indicator领先指标；领先经济指标 {+UNjKQC  
leap-frogging跳增 ZNH*[[Pf  
lease租契；租约 k.%W8C<Pa  
leasehold interest租赁权益；批租权益 m|cWX"#g  
leasehold property批租土地财产 .jGsO0  
leave pay假期工资 7s fuju(  
ledger分类帐 }A'<?d8   
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 f w>Gx9  
ledger book分类帐簿 18w^7!F?~u