[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: au/
5`  
labour and material cost index劳工及材料成本指数 H2CpZK'  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 U+VyH4"  
laissez-faire policy自由放任政策 ?F|F~A8dr  
land cost element土地成本因素 ex|h&Vma2V  
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〕 RF'&.RtVa  
land premium地价 Pe`jNiI  
Land Registry Trading Fund土地注册处营运基金 ^-(DokdBn  
land revenue地价收入 v R! y#  
land transaction土地交易 ubl)$jZ:Q  
landed cost抵岸价格；卸岸成本 H1$n6J  
land-holding company拥有土地的公司 :71St'  
Laspeyres index formula拉斯佩尔指数公式 M/YS%1  
last in, first out method [LIFO method]后进先出计算法 Kae-Y  
last recorded price最后成交价 =lx~tSiS  
last trading price最后成交价 4 Z&KR<2Z  
late adjustment收市后的调整 Jl ?_GX}ZY  
late stamping逾期加盖印花 H_w?+Rig  
latent reserve隐藏储备 )-\qo#0l  
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》 B\+uRiD8w  
law cost讼费 Sea6xGdq  
law of bankruptcy破产法 jH37{S-  
law of diminishing return报酬递减规律；报酬递减法则 l
DZ~  
law of insolvency破产清盘法 [$Jsel<T=  
lay member [Council of SEHK]外界理事〔联交所理事会〕 dHtEyF  
leading indicator领先指标；领先经济指标 5`q#~fJ2  
leap-frogging跳增  R p6q)  
lease租契；租约 8*&YQId~  
leasehold interest租赁权益；批租权益 Kr+#)S  
leasehold property批租土地财产 d5n>2iO  
leave pay假期工资 "lL/OmG  
ledger分类帐 yn.[-  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 4j<[3~:0 o  
ledger book分类帐簿 1tlqw