[专业英语]注册会计师英语加试实用资料大全3 [复制链接]

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labour and material cost index劳工及材料成本指数 <?;KF2A({  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 >wYmx4W>  
laissez-faire policy自由放任政策 By*YBZ  
land cost element土地成本因素 {SZv#MrK  
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〕 K-c>J uv&,  
land premium地价 D#Mz#\
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Land Registry Trading Fund土地注册处营运基金 5YI6$ZdQ  
land revenue地价收入 7''iT{-[p  
land transaction土地交易 J*%IvRg  
landed cost抵岸价格；卸岸成本 ^x(s!4d]  
land-holding company拥有土地的公司 0x&L'&Sp N  
Laspeyres index formula拉斯佩尔指数公式 K1;b4Sl?A  
last in, first out method [LIFO method]后进先出计算法 [oXr6M:  
last recorded price最后成交价 G_k_qP^:  
last trading price最后成交价 '['x 'G50  
late adjustment收市后的调整 / U~yYh  
late stamping逾期加盖印花 CNWA!1n^Hy  
latent reserve隐藏储备 va#].4_  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 J-klpr#  
law cost讼费 PCH$)F4^  
law of bankruptcy破产法 )T slI  
law of diminishing return报酬递减规律；报酬递减法则 ;kG"m7-/  
law of insolvency破产清盘法 HYJEz2RF  
lay member [Council of SEHK]外界理事〔联交所理事会〕 GJ
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leading indicator领先指标；领先经济指标 "r@G V5ED  
leap-frogging跳增 $.ctlWS8l{  
lease租契；租约 pgv, Su  
leasehold interest租赁权益；批租权益  Lo)T  
leasehold property批租土地财产 :yw(Co]f  
leave pay假期工资 xj]^<oi<  
ledger分类帐 QPFv]^s(  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 02:`Joy2D  
ledger book分类帐簿 ;c@B+RquR