[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: U<_3^  
labour and material cost index劳工及材料成本指数 :?g:~+hfO  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 0dGAP  
laissez-faire policy自由放任政策 JSCZ{vJ$  
land cost element土地成本因素 ,>0*@2
 
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〕 (2^gVz=j  
land premium地价 yl7&5)b#9  
Land Registry Trading Fund土地注册处营运基金 O06"bi5Y  
land revenue地价收入 0+ kH:dP{  
land transaction土地交易 5#+^E{  
landed cost抵岸价格；卸岸成本 e} P I^bc  
land-holding company拥有土地的公司 8T!+ZQAz  
Laspeyres index formula拉斯佩尔指数公式 j/f?"VEr  
last in, first out method [LIFO method]后进先出计算法 iV *q2<>  
last recorded price最后成交价 Rld!,t  
last trading price最后成交价 p8h9Ng*&`  
late adjustment收市后的调整 8o '_`{ba  
late stamping逾期加盖印花 3c]b)n~Y  
latent reserve隐藏储备 ,}ECF>  
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》 N`L0Vd  
law cost讼费 w~"KA6^  
law of bankruptcy破产法 SEGri#s  
law of diminishing return报酬递减规律；报酬递减法则 %t" CX5n  
law of insolvency破产清盘法 Z7hgA-t  
lay member [Council of SEHK]外界理事〔联交所理事会〕 di6QVRj1  
leading indicator领先指标；领先经济指标 &:dH,  
leap-frogging跳增 3L_\`Ia9  
lease租契；租约 7BK0}sxO  
leasehold interest租赁权益；批租权益 hRrn$BdLX  
leasehold property批租土地财产 Rn9m]x  
leave pay假期工资 YkniiB[/  
ledger分类帐  Co
hDO  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 LYz.Ci}  
ledger book分类帐簿 C/vIEYG4