[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: >LU*F|F]B  
labour and material cost index劳工及材料成本指数 *,-YWx4
 
LAF bid and offer rates流动资金调节机制的借入及拆出息率 nC&rQQFF  
laissez-faire policy自由放任政策 W'0wTZG  
land cost element土地成本因素 X}usyO'pW  
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〕 Mm[%v t40  
land premium地价 @e0Q+
t  
Land Registry Trading Fund土地注册处营运基金 9wb$_j]F`#  
land revenue地价收入 P|(J]/  
land transaction土地交易 bo -Gh`  
landed cost抵岸价格；卸岸成本 Y+=@5+G  
land-holding company拥有土地的公司 6|dUz*Pr|\  
Laspeyres index formula拉斯佩尔指数公式 i~FCt4  
last in, first out method [LIFO method]后进先出计算法 =0]Mc$Ih  
last recorded price最后成交价 7R2)Klt  
last trading price最后成交价 d,)F #;^5  
late adjustment收市后的调整 ~V|!\CB  
late stamping逾期加盖印花  _fyw  
latent reserve隐藏储备 Z?Q2ed*j  
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》 1)PR]s:-m@  
law cost讼费 pM7BdMp   
law of bankruptcy破产法 J/=A f [  
law of diminishing return报酬递减规律；报酬递减法则 ^LcI6h  
law of insolvency破产清盘法 p.}[!!m P  
lay member [Council of SEHK]外界理事〔联交所理事会〕 =91'.c<  
leading indicator领先指标；领先经济指标 =}"hC`3e  
leap-frogging跳增 %!$-N!e  
lease租契；租约 {Jy%h8n*  
leasehold interest租赁权益；批租权益 O#U
"c5%  
leasehold property批租土地财产 ?rK%;GTo  
leave pay假期工资 %8{_;-f  
ledger分类帐 yR$_$N+E  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 7lj-Z~1  
ledger book分类帐簿 GB+d0 S4