[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: :IZ"D40m"  
labour and material cost index劳工及材料成本指数 id?E)Jy  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 r[pF^y0   
laissez-faire policy自由放任政策 T<yb#ak  
land cost element土地成本因素 C6]OAUXy:F  
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〕 m*Cu-6&qd  
land premium地价 R/~,i;d>  
Land Registry Trading Fund土地注册处营运基金 :$%>4+l  
land revenue地价收入  z)w-N  
land transaction土地交易 :h*a rT4{  
landed cost抵岸价格；卸岸成本 59lj7  
land-holding company拥有土地的公司 ! %Ny0JkO  
Laspeyres index formula拉斯佩尔指数公式 ~=cmM  
last in, first out method [LIFO method]后进先出计算法 +qy 6d7^  
last recorded price最后成交价 WbcS: !0  
last trading price最后成交价 R5(T([w'  
late adjustment收市后的调整 >;9NtoE  
late stamping逾期加盖印花 tJ'iX>9I  
latent reserve隐藏储备 ?lKhzH.T  
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》 Wekqn!h  
law cost讼费 "@yyXS r  
law of bankruptcy破产法 9 <\`nm  
law of diminishing return报酬递减规律；报酬递减法则 jatr/  
law of insolvency破产清盘法 !MV @) (.  
lay member [Council of SEHK]外界理事〔联交所理事会〕 r,;\/^u*  
leading indicator领先指标；领先经济指标 tTuX\;G  
leap-frogging跳增 d1G8*YO@  
lease租契；租约 r4Q|5kT*i  
leasehold interest租赁权益；批租权益 +>tUz D  
leasehold property批租土地财产 fYX<d%?7  
leave pay假期工资 ^$NJD  
ledger分类帐 b1-&v|L  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 ,Eu?JH&}u  
ledger book分类帐簿 k\aK?(.RC7