[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: %'^m6^g;  
labour and material cost index劳工及材料成本指数 VVCCPK^<  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 1Kwl_jf  
laissez-faire policy自由放任政策 zA( 2+e 7  
land cost element土地成本因素 V@cRJ3ZF  
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〕 <8-I:o]mF  
land premium地价 q@Q|oB0W$)  
Land Registry Trading Fund土地注册处营运基金 *7!}[ v_  
land revenue地价收入 7 yF#G9,  
land transaction土地交易 US> m1KsX  
landed cost抵岸价格；卸岸成本 /Tv< l  
land-holding company拥有土地的公司 [iL2c=_  
Laspeyres index formula拉斯佩尔指数公式 UP,0`fh(y  
last in, first out method [LIFO method]后进先出计算法 Gg,,qJO  
last recorded price最后成交价 QHtpCNTVb  
last trading price最后成交价 kC LeHH|K  
late adjustment收市后的调整 qJISB7F[%O  
late stamping逾期加盖印花 :i:Zc~%  
latent reserve隐藏储备 Qy4AuMU2  
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》 )xTp7YnZ;  
law cost讼费 S0p]:r";x  
law of bankruptcy破产法 G?jY>;P)  
law of diminishing return报酬递减规律；报酬递减法则 Z\dILt:#z  
law of insolvency破产清盘法 y>wr $  
lay member [Council of SEHK]外界理事〔联交所理事会〕 |,}QhR  
leading indicator领先指标；领先经济指标 XV+BSW7}  
leap-frogging跳增 *?\2Ohp  
lease租契；租约 |wK)(s  
leasehold interest租赁权益；批租权益 V|b?H6Q  
leasehold property批租土地财产  hA/FK  
leave pay假期工资 LU;ma((yy[  
ledger分类帐 C
5XCy%
h  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 ?:H9xJ_^  
ledger book分类帐簿 U*1~Zf