[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: T"XZ[q  
labour and material cost index劳工及材料成本指数 4*G#fW-  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 rp+&ax}Wh  
laissez-faire policy自由放任政策 iO>2#p8$NR  
land cost element土地成本因素 )lBke*j~  
Land Fund [Hong Kong Special Administrative Region Government Land Fund]土地基金〔香港特别行政区政府土地基金〕
[*]&U6\j  
land premium地价 Nz\=M|@(#  
Land Registry Trading Fund土地注册处营运基金 xW!2[.O5H  
land revenue地价收入 GUJx?V/[  
land transaction土地交易 Yfs60f  
landed cost抵岸价格；卸岸成本 m ['UV2  
land-holding company拥有土地的公司 '%l<33*   
Laspeyres index formula拉斯佩尔指数公式 5@F1E8T  
last in, first out method [LIFO method]后进先出计算法 C`% cPl  
last recorded price最后成交价 {D 9m//x  
last trading price最后成交价 o{37}if  
late adjustment收市后的调整 U#G0  
late stamping逾期加盖印花 ( Y'q%$  
latent reserve隐藏储备 71Q-_Hi  
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》 N/4`afiV.  
law cost讼费 294 0M4  
law of bankruptcy破产法 7%b?[}y4  
law of diminishing return报酬递减规律；报酬递减法则 XFUlV;ek  
law of insolvency破产清盘法 !c4pFQB  
lay member [Council of SEHK]外界理事〔联交所理事会〕 6X$]d^)h{  
leading indicator领先指标；领先经济指标 x4r\cL1!  
leap-frogging跳增 rB}Iwp8  
lease租契；租约 [D=ba=r0X  
leasehold interest租赁权益；批租权益 ocotO  
leasehold property批租土地财产 G\@uj>Z  
leave pay假期工资 -iLp3m<ai  
ledger分类帐 F\^9=}b_i  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 XJ^dX]4  
ledger book分类帐簿 N\1 EWi