[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 %7gkNa  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 VxXzAeM  
laissez-faire policy自由放任政策 H<}^'#"p  
land cost element土地成本因素 ~d6DD;`K  
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〕 #_(jS+lP?k  
land premium地价 8`fjF/  
Land Registry Trading Fund土地注册处营运基金 4qYUoCR&  
land revenue地价收入 &ZX{R#[L  
land transaction土地交易 r?*NhLG;  
landed cost抵岸价格；卸岸成本 zBJ7(zh!  
land-holding company拥有土地的公司 gW1 b~( fD  
Laspeyres index formula拉斯佩尔指数公式 |R#"Th6mH!  
last in, first out method [LIFO method]后进先出计算法 !ZI7&r`u;  
last recorded price最后成交价 q
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last trading price最后成交价 #~.w&~:  
late adjustment收市后的调整 hwIMn33  
late stamping逾期加盖印花 K%Rj8J7|u?  
latent reserve隐藏储备 GR"Eas.$  
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》 Iz{R}#8CZ  
law cost讼费 )h8\u_U  
law of bankruptcy破产法 U=o"32n+  
law of diminishing return报酬递减规律；报酬递减法则 %bD }m!  
law of insolvency破产清盘法 B-T/V-c7  
lay member [Council of SEHK]外界理事〔联交所理事会〕 WwUv5GZTW  
leading indicator领先指标；领先经济指标 L:k9#6  
leap-frogging跳增 F1Hh7 F  
lease租契；租约 ,E$@=1)  
leasehold interest租赁权益；批租权益 RJON90,J  
leasehold property批租土地财产 <6G11-K  
leave pay假期工资 gt7VxZ  
ledger分类帐 d)"?mD:m/M  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 h#hxOVl%x  
ledger book分类帐簿 %Jf<l&K.`