[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: `rest_vu  
labour and material cost index劳工及材料成本指数 ;Sl%I+?  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 VVw5)O1'  
laissez-faire policy自由放任政策 vyvb-oz;u  
land cost element土地成本因素 +n>
p"+c  
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〕 L_Xbca=  
land premium地价 GDQQ4-|O  
Land Registry Trading Fund土地注册处营运基金 {_R{gpj'  
land revenue地价收入 KP)t,\@f!  
land transaction土地交易 *|as-!${k  
landed cost抵岸价格；卸岸成本 "BZL*hHq  
land-holding company拥有土地的公司 m(w9s;<  
Laspeyres index formula拉斯佩尔指数公式 J-z<&9  
last in, first out method [LIFO method]后进先出计算法 fb[? sc  
last recorded price最后成交价 F<4>g+A g  
last trading price最后成交价 5c0$oyl)M  
late adjustment收市后的调整 w v  
late stamping逾期加盖印花 O$7
cN\Z  
latent reserve隐藏储备 wlFK#iK  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 FA{'Ki`  
law cost讼费 _`lPLBr6  
law of bankruptcy破产法 B:VGa<lx5  
law of diminishing return报酬递减规律；报酬递减法则 [D"5@  
law of insolvency破产清盘法 fRjp(m  
lay member [Council of SEHK]外界理事〔联交所理事会〕 NQcNY=  
leading indicator领先指标；领先经济指标 aZ8f>t1Q  
leap-frogging跳增 O4cBn{Dq9  
lease租契；租约 Tm2+/qO,  
leasehold interest租赁权益；批租权益 @D$ogU,#  
leasehold property批租土地财产 OHv4Yy]$B  
leave pay假期工资 L;=3n[^x  
ledger分类帐 ?-'G bOr!  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 nG%<n  
ledger book分类帐簿 `SA1V),~