[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: juB/?'$~  
labour and material cost index劳工及材料成本指数 WO=P~F<  
LAF bid and offer rates流动资金调节机制的借入及拆出息率
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laissez-faire policy自由放任政策 <q:2' 4o  
land cost element土地成本因素 bA07zI2  
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〕 ^zKP5nzL  
land premium地价 z-m:l;  
Land Registry Trading Fund土地注册处营运基金 ?O C&=}  
land revenue地价收入 +,UuJ6[n  
land transaction土地交易 Q1RUmIe_&  
landed cost抵岸价格；卸岸成本 Erm]uI9`  
land-holding company拥有土地的公司 zcOG[-  
Laspeyres index formula拉斯佩尔指数公式 &W%fsy<  
last in, first out method [LIFO method]后进先出计算法 /! M%9gu  
last recorded price最后成交价 Cf.(/5X  
last trading price最后成交价 Rts.jm>[  
late adjustment收市后的调整 z'}z4^35,  
late stamping逾期加盖印花 Q& vU|y  
latent reserve隐藏储备 BHR(B]EI  
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》 &:#"APX  
law cost讼费 /;WFRp.  
law of bankruptcy破产法 B3Ws)nF"  
law of diminishing return报酬递减规律；报酬递减法则 wLKC6@ W  
law of insolvency破产清盘法 %";ap8J04F  
lay member [Council of SEHK]外界理事〔联交所理事会〕 /J!~0~F  
leading indicator领先指标；领先经济指标 bdj')%@n  
leap-frogging跳增 B6U4>ZN  
lease租契；租约 s[%@3bY!7  
leasehold interest租赁权益；批租权益 *R8P brN  
leasehold property批租土地财产 bq z*90  
leave pay假期工资 9^@#Ua  
ledger分类帐 6OZn7:)Y  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 4R&pb1eF  
ledger book分类帐簿 ;eC8| Xz