[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: _y),J'W^3u  
labour and material cost index劳工及材料成本指数 O[I\A[*  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 \#f<!R4  
laissez-faire policy自由放任政策 0+?7EL~  
land cost element土地成本因素 k[bD\'
  
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〕 4i6q{BeHn  
land premium地价 )k\H@Dy%$  
Land Registry Trading Fund土地注册处营运基金 3Ndq>  
land revenue地价收入 WlB  
land transaction土地交易 695V3R 7  
landed cost抵岸价格；卸岸成本 ?%O(mC]u&  
land-holding company拥有土地的公司 N/Z2hn/m  
Laspeyres index formula拉斯佩尔指数公式 B|R@5mjm  
last in, first out method [LIFO method]后进先出计算法 ruc++@J@  
last recorded price最后成交价 Q3 u8bx|E  
last trading price最后成交价 oI=fx Sjd  
late adjustment收市后的调整 5 xppKt  
late stamping逾期加盖印花 ySx>LuY#3  
latent reserve隐藏储备 / q<__N  
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》 eFaO7mz5V%  
law cost讼费 v9:9E|,U+  
law of bankruptcy破产法 }@;ep&b*  
law of diminishing return报酬递减规律；报酬递减法则 B P2=2)Q  
law of insolvency破产清盘法 xC{qV,  
lay member [Council of SEHK]外界理事〔联交所理事会〕 qCljo5Tq'  
leading indicator领先指标；领先经济指标 [#l* _0  
leap-frogging跳增 "/3 db[  
lease租契；租约 i&5XF  
leasehold interest租赁权益；批租权益 X#*JWQO=  
leasehold property批租土地财产 jE}3 3"  
leave pay假期工资 4(|cG7>9-  
ledger分类帐 +?:7O=Y  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 /JHc!D  
ledger book分类帐簿 X'd9[ ).