[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: _ \y0 mc4  
labour and material cost index劳工及材料成本指数 vACsppa>#  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 P9tQS"Rs  
laissez-faire policy自由放任政策 jhEg#Q$  
land cost element土地成本因素 N|Cy!E=d  
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〕 ]zwqGA  
land premium地价 eV{FcJha  
Land Registry Trading Fund土地注册处营运基金 x[O#(^q  
land revenue地价收入 ?3"D| cS1  
land transaction土地交易 Jn <^Q7N  
landed cost抵岸价格；卸岸成本 a@_
Cx  
land-holding company拥有土地的公司 jcv1z v.  
Laspeyres index formula拉斯佩尔指数公式 dD.d?rnZq7  
last in, first out method [LIFO method]后进先出计算法 %3l;b R>  
last recorded price最后成交价 a+>W  
last trading price最后成交价 eEriv@v  
late adjustment收市后的调整 YaJ{"'}  
late stamping逾期加盖印花 ";S*[d.2tA  
latent reserve隐藏储备 ch,Zk )y:_  
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》  \#+2;L  
law cost讼费 :2UC{_  
law of bankruptcy破产法 kj3o 1 Y  
law of diminishing return报酬递减规律；报酬递减法则 =[)N6XV3  
law of insolvency破产清盘法 )`+@j
.75  
lay member [Council of SEHK]外界理事〔联交所理事会〕 ?#EXG  
leading indicator领先指标；领先经济指标 D>7_P7]y  
leap-frogging跳增 j_a~)o-p  
lease租契；租约 <Ec)m69P  
leasehold interest租赁权益；批租权益 C"Y]W-Mgg  
leasehold property批租土地财产 # !d^3iB2  
leave pay假期工资 548[!p4  
ledger分类帐 n-b<vEZw#  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 =u3@ Dhw  
ledger book分类帐簿 Y 7t{4P