[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: 1N _"Mm{  
labour and material cost index劳工及材料成本指数 6p;Pf9 f  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 ' *Y mYU  
laissez-faire policy自由放任政策 &S.p%Qe"  
land cost element土地成本因素 w#9.U7@.  
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〕 W\<OCD%X  
land premium地价 ;t7F%cDA  
Land Registry Trading Fund土地注册处营运基金 im<!JMI  
land revenue地价收入 suQ`a_zJ  
land transaction土地交易 C,;<SV2#  
landed cost抵岸价格；卸岸成本 \t{4pobo  
land-holding company拥有土地的公司 B_Wig2xH0  
Laspeyres index formula拉斯佩尔指数公式 MV<)qa T  
last in, first out method [LIFO method]后进先出计算法 :D}?H@(69  
last recorded price最后成交价 ~*h)`uM  
last trading price最后成交价 9J%O$sF  
late adjustment收市后的调整 ,^4"
e (  
late stamping逾期加盖印花 f(}&8~&  
latent reserve隐藏储备 )`k+Oyvi<  
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》 ~+ae68{p  
law cost讼费 c5
f57Z  
law of bankruptcy破产法 D3 +|Os)  
law of diminishing return报酬递减规律；报酬递减法则 ;N!n06S3  
law of insolvency破产清盘法 hDJ+Rk@  
lay member [Council of SEHK]外界理事〔联交所理事会〕 QN;NuDHN  
leading indicator领先指标；领先经济指标 jMWTNZ  
leap-frogging跳增 OvdBUcp[  
lease租契；租约 n}%_H4t  
leasehold interest租赁权益；批租权益 *>iJ=H  
leasehold property批租土地财产 GXx'"SK9  
leave pay假期工资 #@Tm5z  
ledger分类帐 1jSmTI d  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 8oHIXnK  
ledger book分类帐簿 9%k4Ic%P