[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 N
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LAF bid and offer rates流动资金调节机制的借入及拆出息率 i5ajM,i/K  
laissez-faire policy自由放任政策 5xG|35Pj  
land cost element土地成本因素 ~ >&I^4  
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〕 4.,KEt'H  
land premium地价 7}2sIf[I  
Land Registry Trading Fund土地注册处营运基金 e{^:/WcYB  
land revenue地价收入 N*_/@qM> a  
land transaction土地交易 N1D6
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landed cost抵岸价格；卸岸成本 K> c8r8!  
land-holding company拥有土地的公司 I}6
DoL bV  
Laspeyres index formula拉斯佩尔指数公式 |@T5$Xg]5  
last in, first out method [LIFO method]后进先出计算法 [0mFy)6  
last recorded price最后成交价 m1~qaD<DZ$  
last trading price最后成交价 m_{%tU;N  
late adjustment收市后的调整 NB|RZ
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late stamping逾期加盖印花 f_Wkg)g  
latent reserve隐藏储备 c9Y2eetO  
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》 m;;0 Cl  
law cost讼费 aF;]7i@  
law of bankruptcy破产法 ;'2`M  
law of diminishing return报酬递减规律；报酬递减法则 UFzM#  
law of insolvency破产清盘法 h,!G7V  
lay member [Council of SEHK]外界理事〔联交所理事会〕 aB$y+`f)@  
leading indicator领先指标；领先经济指标 m &0(%  
leap-frogging跳增 3s+<  
 
lease租契；租约 3p?<iVE  
leasehold interest租赁权益；批租权益 [H6X2yjj|  
leasehold property批租土地财产 2uJNc!&  
leave pay假期工资 E
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ledger分类帐 )[@YHE5g  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 3*X,{%  
ledger book分类帐簿
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