[专业英语]注册会计师英语加试实用资料大全3 [复制链接]

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labour and material cost index劳工及材料成本指数 *hcYGLx r  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 g}]t[}s1]  
laissez-faire policy自由放任政策 'uy/o)L  
land cost element土地成本因素 fFQ|T:vm  
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〕 k5]j.V2f  
land premium地价 utr:J  
Land Registry Trading Fund土地注册处营运基金 o.I6ulY8  
land revenue地价收入 1^gl}^|B  
land transaction土地交易 Bj7gQ%>H4  
landed cost抵岸价格；卸岸成本 Yw0[[N<SW  
land-holding company拥有土地的公司 ?IpLf\n-  
Laspeyres index formula拉斯佩尔指数公式 DK}"b}Fvq  
last in, first out method [LIFO method]后进先出计算法 sJNFFOz  
last recorded price最后成交价 W^"AU;^V56  
last trading price最后成交价 m8.U &0  
late adjustment收市后的调整 G8Du~h!!U  
late stamping逾期加盖印花 $8BPlqBIZ  
latent reserve隐藏储备 Q|@4bzi)  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 kZ"BBJ6w  
law cost讼费 kBN+4Dr/$  
law of bankruptcy破产法 }NB}"%2  
law of diminishing return报酬递减规律；报酬递减法则 Kv~U6_=1 O  
law of insolvency破产清盘法
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lay member [Council of SEHK]外界理事〔联交所理事会〕 R4-~jgzx  
leading indicator领先指标；领先经济指标 NFv>B>  
leap-frogging跳增 ++E3]X|  
lease租契；租约 Pi|o`
d  
leasehold interest租赁权益；批租权益 63A}TBC  
leasehold property批租土地财产 =JmT:enV  
leave pay假期工资 )vxUT{;sH  
ledger分类帐 3h<,  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 0bo/XUpi  
ledger book分类帐簿 vhhC> 7