[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: 7yp}*b{s  
labour and material cost index劳工及材料成本指数 t%B ,ATW  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 )q+Qtz6D  
laissez-faire policy自由放任政策 SLj2/B0  
land cost element土地成本因素 G"xa"hGF  
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〕 _@U11|  
land premium地价 Zn-F!Lsv  
Land Registry Trading Fund土地注册处营运基金 0/vmj,&B(  
land revenue地价收入 b }^ylm  
land transaction土地交易 qMHI-h_A  
landed cost抵岸价格；卸岸成本 @@]
)B#  
land-holding company拥有土地的公司 vz~QR i*  
Laspeyres index formula拉斯佩尔指数公式 _Di";fe?  
last in, first out method [LIFO method]后进先出计算法 2$Fy?08q  
last recorded price最后成交价 t+2!"Jr  
last trading price最后成交价 u>YC4&  
late adjustment收市后的调整 ~boTh   
late stamping逾期加盖印花 *h H\H   
latent reserve隐藏储备 App9um3:  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 &B;M.sz~C4  
law cost讼费 7I_1Lnnf  
law of bankruptcy破产法 X}Oo5SNgff  
law of diminishing return报酬递减规律；报酬递减法则 sfN6ro  
law of insolvency破产清盘法 1Re5)Y:i  
lay member [Council of SEHK]外界理事〔联交所理事会〕
T&/ ]|4  
leading indicator领先指标；领先经济指标 5y1:oiE/  
leap-frogging跳增 {dbPMx  
lease租契；租约 d/m.VnW  
leasehold interest租赁权益；批租权益 Pd~{XM,yfW  
leasehold property批租土地财产 h VQj$TA  
leave pay假期工资 3=)!9;uY  
ledger分类帐 ;(Xig$k  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 )PU_'n=>  
ledger book分类帐簿 ~0^d-,ZD5