[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: E~>6*_?  
labour and material cost index劳工及材料成本指数 )R^Cqo'  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 & .?HuK  
laissez-faire policy自由放任政策 L, {rMLM%  
land cost element土地成本因素 rEhf_[Dv  
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〕 X}*o[;2G  
land premium地价 z/YMl3$l~  
Land Registry Trading Fund土地注册处营运基金 eCp|QSXE  
land revenue地价收入 fl"y@;;#h  
land transaction土地交易 S(J\<)b  
landed cost抵岸价格；卸岸成本 8`G{1
lr4o  
land-holding company拥有土地的公司 Y(y9l{'  
Laspeyres index formula拉斯佩尔指数公式 k,7+=.6  
last in, first out method [LIFO method]后进先出计算法 s\W  
last recorded price最后成交价 kppRQ Q*[  
last trading price最后成交价 %]ay
W$4  
late adjustment收市后的调整 l;BX\S  
late stamping逾期加盖印花 g&4~nEp  
latent reserve隐藏储备 UNQRtR/  
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》 
j/9
QV  
law cost讼费 iw fp'  
law of bankruptcy破产法 'Y[A'.*}4  
law of diminishing return报酬递减规律；报酬递减法则 e_=pspnZ  
law of insolvency破产清盘法 nr>{ uTa  
lay member [Council of SEHK]外界理事〔联交所理事会〕 QWHy=(!  
leading indicator领先指标；领先经济指标 vSYKe  
leap-frogging跳增 q.MVF]
 
lease租契；租约 c[ony:6  
leasehold interest租赁权益；批租权益 u7"Ve
Tz  
leasehold property批租土地财产 "F"_G  
leave pay假期工资 h_~|O[5|)  
ledger分类帐 5!ubY 6Ph  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 e5ru:#P.p  
ledger book分类帐簿 b#g {`E