[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: \{+nXn  
labour and material cost index劳工及材料成本指数 3q.[-.q  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 _?(hWC"0  
laissez-faire policy自由放任政策 W:+2We@  
land cost element土地成本因素 gQk#l\w_  
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〕 b0z{"  
land premium地价 e2Kpx8kWj  
Land Registry Trading Fund土地注册处营运基金 d6d(?"  
land revenue地价收入 d'x<F[`
O  
land transaction土地交易
8NF;k5   
landed cost抵岸价格；卸岸成本 'j,Li(@}  
land-holding company拥有土地的公司 l~Wk07r3  
Laspeyres index formula拉斯佩尔指数公式 L9unhx  
last in, first out method [LIFO method]后进先出计算法 `S/1U87  
last recorded price最后成交价 cJ(zidf_$  
last trading price最后成交价 +{Vwz  
late adjustment收市后的调整 ixJ20A7  
late stamping逾期加盖印花 \Zz= 4 j  
latent reserve隐藏储备 [;V1y`/K1  
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》 X-ki%jp3  
law cost讼费 -RqAT1  
law of bankruptcy破产法 zQ6 -2 A  
law of diminishing return报酬递减规律；报酬递减法则 =Q=&Ucf_  
law of insolvency破产清盘法 BqEubP(si  
lay member [Council of SEHK]外界理事〔联交所理事会〕 :'=~/GR  
leading indicator领先指标；领先经济指标 @#ho(_
U8  
leap-frogging跳增 {, *Y  
lease租契；租约 2Fp]S a  
leasehold interest租赁权益；批租权益 9snyX7/!L  
leasehold property批租土地财产 C+#;L+$Gi  
leave pay假期工资 B 1ZHV^  
ledger分类帐 divZJc  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统  eS@!\Hx  
ledger book分类帐簿 6L6~IX
L>