[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: H<N,%G  
labour and material cost index劳工及材料成本指数 @F*%9LPv  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 $E.I84UfX  
laissez-faire policy自由放任政策 VW4r{&rS  
land cost element土地成本因素 HyWCMK6b  
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〕 uGlUc<B\*  
land premium地价 PwLZkr@4^  
Land Registry Trading Fund土地注册处营运基金 {/:x5l8  
land revenue地价收入 M=r)I~  
land transaction土地交易 ~e@z;]CiY  
landed cost抵岸价格；卸岸成本 n.0fVV-A  
land-holding company拥有土地的公司 @;RXL q/8  
Laspeyres index formula拉斯佩尔指数公式 M/K5#8Arj  
last in, first out method [LIFO method]后进先出计算法 Q'0d~6n&{  
last recorded price最后成交价 H_Q+&9^/  
last trading price最后成交价 wAW5 Z0D  
late adjustment收市后的调整 ?5 7Sk+  
late stamping逾期加盖印花 g}',(tPMZ  
latent reserve隐藏储备 ~Jz6O U*z  
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?"]  
law cost讼费 w+CA1q<  
law of bankruptcy破产法 04=c-~&q  
law of diminishing return报酬递减规律；报酬递减法则 E~oOKQ5W  
law of insolvency破产清盘法 ?(i{y~  
lay member [Council of SEHK]外界理事〔联交所理事会〕 LSr]S79N1  
leading indicator领先指标；领先经济指标 k\G
cHI-  
leap-frogging跳增 dlTt_.  
lease租契；租约 \P`hq^;  
leasehold interest租赁权益；批租权益 A~t j/yq9  
leasehold property批租土地财产 Npy:!  
leave pay假期工资 ]GQG~H^  
ledger分类帐 9zy!Fq  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 SI-Ops~e  
ledger book分类帐簿 OpYY{f