[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: "-HWw?rx/  
labour and material cost index劳工及材料成本指数
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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 qus%?B{b}  
laissez-faire policy自由放任政策 ErQGVE;zk  
land cost element土地成本因素 ;+3@S`2r  
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〕 P#:nXc$  
land premium地价 f]Zj"Tt-  
Land Registry Trading Fund土地注册处营运基金 NwKj@Jos  
land revenue地价收入 nGDY::nUE  
land transaction土地交易 ]P_yN:~  
landed cost抵岸价格；卸岸成本 Z0 c|;  
land-holding company拥有土地的公司 M^n^wz  
Laspeyres index formula拉斯佩尔指数公式 Nah\4-75&  
last in, first out method [LIFO method]后进先出计算法 r0<zy_d'  
last recorded price最后成交价 xjYH[PgfX  
last trading price最后成交价 M>*xbBl  
late adjustment收市后的调整 fndH]Yp  
late stamping逾期加盖印花 dA#'HMh@  
latent reserve隐藏储备 S2 -J1x2N  
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》 7a4Z~r27/  
law cost讼费 Wq25,M'  
law of bankruptcy破产法 !Ks<%; rb  
law of diminishing return报酬递减规律；报酬递减法则 |lIgvHgg  
law of insolvency破产清盘法 kb\\F:w(W  
lay member [Council of SEHK]外界理事〔联交所理事会〕 a 4?c~bs  
leading indicator领先指标；领先经济指标 :c:}_t{%  
leap-frogging跳增 R,l*@3Q  
lease租契；租约 S""F58H n  
leasehold interest租赁权益；批租权益 jU{~3Gn?  
leasehold property批租土地财产 !W b Q9o  
leave pay假期工资 CE4Kc33OU|  
ledger分类帐 K:$GmV9o  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 GC
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ledger book分类帐簿 cVaGgP}\