[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: >oasA2S  
labour and material cost index劳工及材料成本指数 90[?)s  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 KOYcT'J@vR  
laissez-faire policy自由放任政策 ;RW024  
land cost element土地成本因素 Y-y<gW  
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〕 ;'7gg]  
land premium地价 U{|WN7Q:A  
Land Registry Trading Fund土地注册处营运基金 9LK<u
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land revenue地价收入 d7i 0'R  
land transaction土地交易 6ntduXeNVh  
landed cost抵岸价格；卸岸成本 :+Okv$v4  
land-holding company拥有土地的公司 '@3Kq\/  
Laspeyres index formula拉斯佩尔指数公式 ;Q8LA",5d  
last in, first out method [LIFO method]后进先出计算法 }MCJ$=5  
last recorded price最后成交价 (I0QwB  
last trading price最后成交价 ,#blY~h8^  
late adjustment收市后的调整 nAY'1!Oi  
late stamping逾期加盖印花 5* 3T+OK  
latent reserve隐藏储备 s:f%=4-7  
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》 {6 Qd,CX
 
law cost讼费 JV_V2L1Ut  
law of bankruptcy破产法 OHyB
NJ  
law of diminishing return报酬递减规律；报酬递减法则 3V)NM%Aw  
law of insolvency破产清盘法 jp|1S^b  
lay member [Council of SEHK]外界理事〔联交所理事会〕 bUS"1Tg]*6  
leading indicator领先指标；领先经济指标 \ N;%
 
leap-frogging跳增 KDEcR  
lease租契；租约 p0Ra `*f  
leasehold interest租赁权益；批租权益 Aat-938FP6  
leasehold property批租土地财产 dSq3V#Q  
leave pay假期工资 aZBb@~
Y  
ledger分类帐 XJ{b_h#N  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 D5gDVulsh  
ledger book分类帐簿 dRu|*s