[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: c"fnTJXr79  
labour and material cost index劳工及材料成本指数 _STN^   
LAF bid and offer rates流动资金调节机制的借入及拆出息率 \E0Uj>9+[  
laissez-faire policy自由放任政策 EY&hW l*a^  
land cost element土地成本因素 ~xzRx$vU  
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〕 nC2A&n&>  
land premium地价 r0hu?3u1?  
Land Registry Trading Fund土地注册处营运基金 pYVQ-r%QF  
land revenue地价收入 Ga~IOlS  
land transaction土地交易 $%sOL( r  
landed cost抵岸价格；卸岸成本 8wwD\1pLS  
land-holding company拥有土地的公司 mNs&*h}  
Laspeyres index formula拉斯佩尔指数公式 ]3C7guWz  
last in, first out method [LIFO method]后进先出计算法 uZg Kex;c  
last recorded price最后成交价 e6]u5;B r  
last trading price最后成交价 -4"E]
f  
late adjustment收市后的调整 A-4\;[P\  
late stamping逾期加盖印花 {aAA4.j^  
latent reserve隐藏储备 elw< (<u`  
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 Hy|  
law cost讼费 Xgc@cwd  
law of bankruptcy破产法 RV7l=G9tq  
law of diminishing return报酬递减规律；报酬递减法则 4Yx?75/  
law of insolvency破产清盘法 s8eFEi  
lay member [Council of SEHK]外界理事〔联交所理事会〕 nKufVe  
leading indicator领先指标；领先经济指标 p]IF=~b  
leap-frogging跳增 %?R}sUo  
lease租契；租约 FhS:.  
leasehold interest租赁权益；批租权益 }<A\>  
leasehold property批租土地财产 <+pwGKtD  
leave pay假期工资 ;aWH`^{i  
ledger分类帐 De\&r~bTW9  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 tecCU[O  
ledger book分类帐簿 |%we@ E