[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 OnF+  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 JrseU6N  
laissez-faire policy自由放任政策 }_0?
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land cost element土地成本因素 b#P,  
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〕 0F`@/C1y55  
land premium地价 mT5d[lz  
Land Registry Trading Fund土地注册处营运基金 Kom$i<O?48  
land revenue地价收入 ZP*Hx %U  
land transaction土地交易 'rHkJ  
landed cost抵岸价格；卸岸成本 P$.Azrl  
land-holding company拥有土地的公司 29u"\f a  
Laspeyres index formula拉斯佩尔指数公式 {8Hrb^8!  
last in, first out method [LIFO method]后进先出计算法 V>@NkQ<|y  
last recorded price最后成交价 q+dY&4&u  
last trading price最后成交价 %fh ,e5(LT  
late adjustment收市后的调整 !y'LKze+G  
late stamping逾期加盖印花 y .S0^  
latent reserve隐藏储备 +KD
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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》 DkA cT[  
law cost讼费 Hm`9M.5b  
law of bankruptcy破产法 %S$`cp  
law of diminishing return报酬递减规律；报酬递减法则 @pYAqX2  
law of insolvency破产清盘法 xv's 52x  
lay member [Council of SEHK]外界理事〔联交所理事会〕 ]0xbvJ8oK  
leading indicator领先指标；领先经济指标 R7e`Wn  
leap-frogging跳增 C#p$YQf  
lease租契；租约 :doP66["!  
leasehold interest租赁权益；批租权益 <y6M@(b  
leasehold property批租土地财产 s4 1<e"  
leave pay假期工资 0^]E-Zf  
ledger分类帐 N|z-s  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 :De}5BMy  
ledger book分类帐簿 U[c,cdA