[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: yIBT*,4  
labour and material cost index劳工及材料成本指数 >5{Z'UWx h  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 !7MC[z(|N  
laissez-faire policy自由放任政策 ?lJm}0>  
land cost element土地成本因素 #/NZ0IbHk  
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〕 uV r6tb1  
land premium地价 | I_,;c  
Land Registry Trading Fund土地注册处营运基金 ozZW7dveU  
land revenue地价收入 !Pf_ he  
land transaction土地交易 uXiAN#1  
landed cost抵岸价格；卸岸成本 A"t~ )  
land-holding company拥有土地的公司  {AbQaw  
Laspeyres index formula拉斯佩尔指数公式 nPp\IE}:  
last in, first out method [LIFO method]后进先出计算法 9NTBdo%u  
last recorded price最后成交价 D[2I_3[wp  
last trading price最后成交价 -~O7.E(ok  
late adjustment收市后的调整 0z@KkU{Z  
late stamping逾期加盖印花 tG(#&54  
latent reserve隐藏储备 ?{W@TY@S  
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》 ^nu~q+:+#  
law cost讼费 i1]
*5;q  
law of bankruptcy破产法 Hi$J@xU  
law of diminishing return报酬递减规律；报酬递减法则 D9 ~jMcX  
law of insolvency破产清盘法 L~_3BX  
lay member [Council of SEHK]外界理事〔联交所理事会〕 6-U+<[,x  
leading indicator领先指标；领先经济指标 g9> 0N#<  
leap-frogging跳增 Ca]+*Eb9z{  
lease租契；租约 0|g|k7c{rF  
leasehold interest租赁权益；批租权益 -1Acprr  
leasehold property批租土地财产 3+mC96wN  
leave pay假期工资 3.M<ATe^  
ledger分类帐 |~b.rKQt[  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 >p4#AfGF  
ledger book分类帐簿 hu (h'