[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:
v:chr$>j5  
labour and material cost index劳工及材料成本指数 ,<BTv;4p  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 VYBl0!t  
laissez-faire policy自由放任政策 = U5)m  
land cost element土地成本因素 1gC=xMAT  
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〕 ~VOmMw4HV
 
land premium地价 L`\ILJz  
Land Registry Trading Fund土地注册处营运基金 #L"h>,b  
land revenue地价收入 &e(de$}xt  
land transaction土地交易 _ |; bh  
landed cost抵岸价格；卸岸成本 Oj:`r*z43  
land-holding company拥有土地的公司 `{/tx!  
Laspeyres index formula拉斯佩尔指数公式 <1y%ch;  
last in, first out method [LIFO method]后进先出计算法 ()rDM@  
last recorded price最后成交价 Y4_i=}\*vf  
last trading price最后成交价 ^^Ius ]  
late adjustment收市后的调整 U5klVl  
late stamping逾期加盖印花 \rpu=*gt  
latent reserve隐藏储备 gC 4w&yL  
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》 "Xm'(c(  
law cost讼费 43eGfp'  
law of bankruptcy破产法 "x{S3v4Rb5  
law of diminishing return报酬递减规律；报酬递减法则 Bpgl U=Qr  
law of insolvency破产清盘法 (HTVSC%=  
lay member [Council of SEHK]外界理事〔联交所理事会〕 u$0>K,f  
leading indicator领先指标；领先经济指标 ':Te#S  
leap-frogging跳增 1G\ugLm  
lease租契；租约 n8?gZ` W  
leasehold interest租赁权益；批租权益 Z5+0?X0i  
leasehold property批租土地财产 S^_na]M"4  
leave pay假期工资 Eb.{M  
ledger分类帐 t~Uqsa>n@'  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 -Xj+7}4  
ledger book分类帐簿 kxKBI{L