[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: 8GF[)z&|P:  
labour and material cost index劳工及材料成本指数 N}.Q%&6:  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 T U"K#V&u  
laissez-faire policy自由放任政策 Pj1K  
land cost element土地成本因素 ,H#qgnp  
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〕 $
S($97IU=  
land premium地价 eR#gG^o8  
Land Registry Trading Fund土地注册处营运基金 (hRgYwUa<  
land revenue地价收入 f)u*Q!BDD  
land transaction土地交易 u8{@PlS  
landed cost抵岸价格；卸岸成本 nN_94 ZqS<  
land-holding company拥有土地的公司 ims=-1,  
Laspeyres index formula拉斯佩尔指数公式 ne!j%9Ar  
last in, first out method [LIFO method]后进先出计算法 [9YlLL@  
last recorded price最后成交价 Q KcF1?  
last trading price最后成交价 teQaHe#  
late adjustment收市后的调整 T@d_t  
late stamping逾期加盖印花 g%fJyk'  
latent reserve隐藏储备 (dO'_s&M]/  
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》 o3\SO
  
law cost讼费 -N-4l  
law of bankruptcy破产法 PpJE|[]  
law of diminishing return报酬递减规律；报酬递减法则 Oo3qiw  
law of insolvency破产清盘法 Mo/2,DiI5  
lay member [Council of SEHK]外界理事〔联交所理事会〕 _!$Up  
leading indicator领先指标；领先经济指标 }Uq
a8&  
leap-frogging跳增 OI]K_ m3  
lease租契；租约 7(+OsE  
leasehold interest租赁权益；批租权益 \@ WsF$  
leasehold property批租土地财产 Ht=6P)  
leave pay假期工资 rlUdAa3  
ledger分类帐 @gu77^='  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 XEgx#F ;F  
ledger book分类帐簿 yp^[]Mz=