[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: ~_^#/BnAl  
labour and material cost index劳工及材料成本指数 `!{m#BBT}  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 YI!ecx%/4  
laissez-faire policy自由放任政策 B ^>}M  
land cost element土地成本因素 ]#>;C:L  
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〕 r(9#kLXg  
land premium地价 ht _fbh(l  
Land Registry Trading Fund土地注册处营运基金 3B|?{U~  
land revenue地价收入 ;`
<uo $R  
land transaction土地交易 3_k.`s_Z  
landed cost抵岸价格；卸岸成本 #;ezMRKM"  
land-holding company拥有土地的公司 8nn%wps  
Laspeyres index formula拉斯佩尔指数公式 KDD_WXGt~  
last in, first out method [LIFO method]后进先出计算法 wWV`k  
last recorded price最后成交价 Q _Yl:c  
last trading price最后成交价 y;W|)  
late adjustment收市后的调整 f?)BAah  
late stamping逾期加盖印花 7,Tg>,%Q  
latent reserve隐藏储备 RK%N:!fq=  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 QR4!r@*=  
law cost讼费 3(D!]ku~
m  
law of bankruptcy破产法 oJ}!qrrH  
law of diminishing return报酬递减规律；报酬递减法则 O/EI8Qvm  
law of insolvency破产清盘法 U1zcJl^  
lay member [Council of SEHK]外界理事〔联交所理事会〕 2S'{$m)  
leading indicator领先指标；领先经济指标 HmxA2 ~C  
leap-frogging跳增 &~`Ay4hq  
lease租契；租约 D|`O8o?)  
leasehold interest租赁权益；批租权益 6
6S I  
leasehold property批租土地财产 >|h$d:~n  
leave pay假期工资 {OHaI ;  
ledger分类帐 ?V6A:8t,  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 KI&+Zw4VL  
ledger book分类帐簿 pRS+vV3