[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: VWc)AfKe  
labour and material cost index劳工及材料成本指数 `|2g&Vn  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 zGNmc7  
laissez-faire policy自由放任政策 L'w]O -86  
land cost element土地成本因素 YQcaWd(  
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〕 s
YbmL`{  
land premium地价 GOOm] ]I  
Land Registry Trading Fund土地注册处营运基金 E=V p%08(  
land revenue地价收入 ; !A=YXB  
land transaction土地交易 ]$=#:uf  
landed cost抵岸价格；卸岸成本 OT0IGsJ"'  
land-holding company拥有土地的公司 oFGWI#]ts>  
Laspeyres index formula拉斯佩尔指数公式 iK=QP+^VN  
last in, first out method [LIFO method]后进先出计算法 S c]G7_  
last recorded price最后成交价 oL~?^`cGZ  
last trading price最后成交价 2u$r
loc$b  
late adjustment收市后的调整 W{c Z7$d  
late stamping逾期加盖印花 m(D+!I9  
latent reserve隐藏储备 K^ ALE  
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》 9Dbbk
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law cost讼费 E\ls- (,  
law of bankruptcy破产法 R?IRE91 :  
law of diminishing return报酬递减规律；报酬递减法则 3 W%j^nM  
law of insolvency破产清盘法 \ef:H&r  
lay member [Council of SEHK]外界理事〔联交所理事会〕 BOWBD@y  
leading indicator领先指标；领先经济指标 CXi[$nF3  
leap-frogging跳增 5M/~|"xk  
lease租契；租约 loC~wm%Ql  
leasehold interest租赁权益；批租权益 W>5[_d  
leasehold property批租土地财产 5+Ao.3Xn  
leave pay假期工资 %DA&txX}w  
ledger分类帐 Ra"hdxH  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 :a^/&LbLm  
ledger book分类帐簿 &isKU8n