[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: N d].(_  
labour and material cost index劳工及材料成本指数 fx;rMGa  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 h.edb6  
laissez-faire policy自由放任政策 @IL04' \  
land cost element土地成本因素 (VeK7cU  
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/i'6(="  
land premium地价 J :O!4gI  
Land Registry Trading Fund土地注册处营运基金 8,U ~ p<Gz  
land revenue地价收入 bf_ >?F^  
land transaction土地交易 LCivZ0?|X  
landed cost抵岸价格；卸岸成本
wW%b~JX  
land-holding company拥有土地的公司 uj8saNu  
Laspeyres index formula拉斯佩尔指数公式 Z[#8F&QV!m  
last in, first out method [LIFO method]后进先出计算法 I~&*^q6 |  
last recorded price最后成交价 zG9FO/@av  
last trading price最后成交价 NNt n  
late adjustment收市后的调整 V'kB
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late stamping逾期加盖印花
Jh-yIk  
latent reserve隐藏储备 C~&E7w  
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》 ji/`OS-iq  
law cost讼费 k4']q  
law of bankruptcy破产法 LeCc`x,5  
law of diminishing return报酬递减规律；报酬递减法则 w|f+OlPXq  
law of insolvency破产清盘法 k8s)PN  
lay member [Council of SEHK]外界理事〔联交所理事会〕 k-~}KlP  
leading indicator领先指标；领先经济指标 RdX+:!lD  
leap-frogging跳增 I):c#  
lease租契；租约 W>jKWi,{  
leasehold interest租赁权益；批租权益 j,OA>{-$  
leasehold property批租土地财产 Q`k;E}x_-  
leave pay假期工资 QNb Z)  
ledger分类帐 V D
#q\  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 C?H~L  
ledger book分类帐簿 bW
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