[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: 6oui]$pH  
labour and material cost index劳工及材料成本指数 .!JVr"8  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 N
/GQt\tV<  
laissez-faire policy自由放任政策 9{:O{nl  
land cost element土地成本因素 ([xo9FP;  
Land Fund [Hong Kong Special Administrative Region Government Land Fund]土地基金〔香港特别行政区政府土地基金〕 dDnf^7q/  
land premium地价 2B,] -Mu)  
Land Registry Trading Fund土地注册处营运基金 jM\*A#Jo5  
land revenue地价收入 Y@ZaJ@%9@  
land transaction土地交易 @)K%2Y`  
landed cost抵岸价格；卸岸成本 ^{8Gt@  
land-holding company拥有土地的公司 Z}-Vf$O~  
Laspeyres index formula拉斯佩尔指数公式 x\QY@9  
last in, first out method [LIFO method]后进先出计算法 o=nsy]'&  
last recorded price最后成交价 Bn!$UUC  
last trading price最后成交价 5O`dO9g}$  
late adjustment收市后的调整 @BNEiOAZ#  
late stamping逾期加盖印花 KM`eIw>8  
latent reserve隐藏储备 Ko^c|}mh*!  
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》 $Y 7c  
law cost讼费 Y6&wJ<   
law of bankruptcy破产法 /EG~sR
vl}  
law of diminishing return报酬递减规律；报酬递减法则 <7Ae-!>x  
law of insolvency破产清盘法 /<rt1&0  
lay member [Council of SEHK]外界理事〔联交所理事会〕 uPniLx\t:  
leading indicator领先指标；领先经济指标 &7_Qd4=08w  
leap-frogging跳增 )Z %T27r,^  
lease租契；租约 =~+DUMBT  
leasehold interest租赁权益；批租权益 t-LG }nv  
leasehold property批租土地财产 MCdx?m3]  
leave pay假期工资 +&["HoKg}&  
ledger分类帐 VM0j`bs'K*  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 ++DG5`  
ledger book分类帐簿 iPrLwheb