[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: !7d*v3)d  
labour and material cost index劳工及材料成本指数 TH&
qX  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 k'X;ruQ:tF  
laissez-faire policy自由放任政策 '>(.%@  
land cost element土地成本因素 b5:op@V  
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〕 DKmZ  
land premium地价 _Zc%z@}  
Land Registry Trading Fund土地注册处营运基金 tV/Z)fpyH  
land revenue地价收入 [/_+ >M  
land transaction土地交易 a83g\c5   
landed cost抵岸价格；卸岸成本 c '\SfW<  
land-holding company拥有土地的公司 3u33a"nL8  
Laspeyres index formula拉斯佩尔指数公式 /1`cRyS  
last in, first out method [LIFO method]后进先出计算法 |7@O($b  
last recorded price最后成交价 |p00j|k   
last trading price最后成交价 *XWq?hi  
late adjustment收市后的调整 V|>oGtt7  
late stamping逾期加盖印花 ` rm?a0  
latent reserve隐藏储备 [\Qr. 2  
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》 Q# ?wXX47  
law cost讼费 Z
"s|]K "  
law of bankruptcy破产法 KTEZ4K^o=  
law of diminishing return报酬递减规律；报酬递减法则 2ij# H ;  
law of insolvency破产清盘法 ]8;n{ }X  
lay member [Council of SEHK]外界理事〔联交所理事会〕 =I KEb#R/  
leading indicator领先指标；领先经济指标 +([!A6:  
leap-frogging跳增 +!0eu>~_&  
lease租契；租约 CCDDK L]N:  
leasehold interest租赁权益；批租权益 bY~@}gC**@  
leasehold property批租土地财产 B%\gkl  
leave pay假期工资 y}08~L?2  
ledger分类帐 k8]O65t|  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 [hRU&z;W  
ledger book分类帐簿 A4mSJ6K]