[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: uw@z1'D[i"  
labour and material cost index劳工及材料成本指数 HV`{YuP  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 *=1;HN3  
laissez-faire policy自由放任政策 C^S?W=1=w  
land cost element土地成本因素 9lA@ K[  
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〕 YWSo:)LY  
land premium地价 _=1SR\  
Land Registry Trading Fund土地注册处营运基金 kSH3)CC P  
land revenue地价收入 ${#5$U+kI  
land transaction土地交易 Z1FO.[FV  
landed cost抵岸价格；卸岸成本 w0Fi~
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land-holding company拥有土地的公司 2h V#3i  
Laspeyres index formula拉斯佩尔指数公式 2,O-/A;tW*  
last in, first out method [LIFO method]后进先出计算法 J_s?e#s  
last recorded price最后成交价 }(AUe5aw`G  
last trading price最后成交价 ~F*p
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late adjustment收市后的调整 ~4[2{M.0>@  
late stamping逾期加盖印花 mD:d,,~  
latent reserve隐藏储备 PKR0y%Ar  
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》 br}.s@~  
law cost讼费 J"8bRp=/|  
law of bankruptcy破产法 )#MKOsOct  
law of diminishing return报酬递减规律；报酬递减法则 sJX/YGHt  
law of insolvency破产清盘法
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lay member [Council of SEHK]外界理事〔联交所理事会〕 Phl't~k  
leading indicator领先指标；领先经济指标 tnbaU%;|J  
leap-frogging跳增 __c:$7B/4U  
lease租契；租约 6)P~3C'  
leasehold interest租赁权益；批租权益 MC/$:PV  
leasehold property批租土地财产 Hjli)*ev  
leave pay假期工资 ?rWqFM:hb  
ledger分类帐 :7IL|bA<  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 V;?_l?_  
ledger book分类帐簿 mwCNfw
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