[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 U?C{. @#w  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 oW9rl]+  
laissez-faire policy自由放任政策 ]8z6gDp  
land cost element土地成本因素 U9OF0=g  
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〕 r+yLK(<zp  
land premium地价 |n%N'-el  
Land Registry Trading Fund土地注册处营运基金 d'J?QH!N0  
land revenue地价收入 a"N_zGf2$  
land transaction土地交易 Sgy~Z^  
landed cost抵岸价格；卸岸成本 hkc_>F]Hx  
land-holding company拥有土地的公司 5~5ypQj  
Laspeyres index formula拉斯佩尔指数公式 9_dsiM7CT  
last in, first out method [LIFO method]后进先出计算法 A
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last recorded price最后成交价 FkkB#Jk4  
last trading price最后成交价 >U.u
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late adjustment收市后的调整 :S2MS{>Mo  
late stamping逾期加盖印花 Darkj>$ \  
latent reserve隐藏储备 6g&nnA  
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》 Q&;qFv5-l  
law cost讼费 #
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law of bankruptcy破产法 rrq-so1u}  
law of diminishing return报酬递减规律；报酬递减法则 j+_75t`AZ  
law of insolvency破产清盘法 r4zS,J;,  
lay member [Council of SEHK]外界理事〔联交所理事会〕 a-=apD1RvG  
leading indicator领先指标；领先经济指标 :.^rWCL2  
leap-frogging跳增 zvg&o)/[  
lease租契；租约 r}bKVne  
leasehold interest租赁权益；批租权益 CAO{$<M5m  
leasehold property批租土地财产 IA!Kpg W  
leave pay假期工资 3 g&mND  
ledger分类帐 m#p^'}]!;  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 Ss}0.5Bq  
ledger book分类帐簿 zt6ep=