[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: { WW!P,w  
labour and material cost index劳工及材料成本指数 (S4[,Sx6E  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 Zo(p6rk u  
laissez-faire policy自由放任政策  ]6 ]Nr  
land cost element土地成本因素 E3<~C(APW  
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〕 S&`iEwG  
land premium地价
ss>p  
Land Registry Trading Fund土地注册处营运基金 Z>+Tzvfud  
land revenue地价收入 Kx@;LRY#  
land transaction土地交易 G'qGsKf\  
landed cost抵岸价格；卸岸成本 6}9`z8  
land-holding company拥有土地的公司 8F*"z^vD=  
Laspeyres index formula拉斯佩尔指数公式 BPkqC>w  
last in, first out method [LIFO method]后进先出计算法 s@c.nT%BYL  
last recorded price最后成交价 (<:mCPk(~  
last trading price最后成交价 w`;>+_ E7  
late adjustment收市后的调整 v<wR`7xG  
late stamping逾期加盖印花 1}"PLq(  
latent reserve隐藏储备 KJ&~z? X  
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》 )@OKL0t  
law cost讼费 a="\?L5  
law of bankruptcy破产法 z'+k]N9Q^  
law of diminishing return报酬递减规律；报酬递减法则 ;$=  GrR  
law of insolvency破产清盘法 5? rR'0  
lay member [Council of SEHK]外界理事〔联交所理事会〕 r=o\!sh [  
leading indicator领先指标；领先经济指标 ;YK{[$F  
leap-frogging跳增 s.oh6wz  
lease租契；租约 UAi]hUq  
leasehold interest租赁权益；批租权益 AECaX4h+_  
leasehold property批租土地财产 auKGm:  
leave pay假期工资 tf+5@Zf]4  
ledger分类帐 !W ,pjW%Y  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 o/Cu^[an  
ledger book分类帐簿 I
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