[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&+DhKw  
labour and material cost index劳工及材料成本指数 oq}Q2[.b  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 QCk(qlN'h9  
laissez-faire policy自由放任政策 +S>}<OE
 
land cost element土地成本因素 }x}JzA+2  
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*;|4~Bf  
land premium地价 )VCRbz"[g  
Land Registry Trading Fund土地注册处营运基金 QG=&{-I~[3  
land revenue地价收入 H)&pay  
land transaction土地交易 LC:bHM,e  
landed cost抵岸价格；卸岸成本 s|=.L&"   
land-holding company拥有土地的公司 * E3 c--  
Laspeyres index formula拉斯佩尔指数公式 o+Kh2;$)  
last in, first out method [LIFO method]后进先出计算法 lw"5p)aB  
last recorded price最后成交价 {^n\ r^5  
last trading price最后成交价 }8qsE  
late adjustment收市后的调整 yS:1F PA$_  
late stamping逾期加盖印花 /!Kl  
latent reserve隐藏储备 d[
.JEgU  
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》 Nd4!:.  
law cost讼费 spt='!)4  
law of bankruptcy破产法 x2gP, p-  
law of diminishing return报酬递减规律；报酬递减法则 5Pl~du  
law of insolvency破产清盘法 -'!%\E;5  
lay member [Council of SEHK]外界理事〔联交所理事会〕 qP0_#l&   
leading indicator领先指标；领先经济指标 juuV3et  
leap-frogging跳增 .8%mi'0ud  
lease租契；租约 f~D> *<L4-  
leasehold interest租赁权益；批租权益 p;rGaLo:u  
leasehold property批租土地财产 8Q Gj:3  
leave pay假期工资 NCM&6<_  
ledger分类帐 /y"Y o  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 1y5$  
ledger book分类帐簿
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