[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 iVXR=A\er  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 T']*h8  
laissez-faire policy自由放任政策  w8FZXL  
land cost element土地成本因素 R&PQ[Xc  
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〕 rYm<U!k  
land premium地价 -uO< ]  
Land Registry Trading Fund土地注册处营运基金 GXJ3E"_.  
land revenue地价收入 ;J?^M!l2=  
land transaction土地交易 P]dDTh~e~  
landed cost抵岸价格；卸岸成本 JBb}{fo~  
land-holding company拥有土地的公司 vbwEX6  
Laspeyres index formula拉斯佩尔指数公式 <w{W1*R9  
last in, first out method [LIFO method]后进先出计算法 nwcT8b87J  
last recorded price最后成交价 y7,~7f!N2  
last trading price最后成交价 X<-]./  
late adjustment收市后的调整 du'$JtZo  
late stamping逾期加盖印花 @J" }~Y  
latent reserve隐藏储备  tEP^w  
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》 <J
Z =K5  
law cost讼费 qc*+;Wi+5  
law of bankruptcy破产法 H~Q UN  
law of diminishing return报酬递减规律；报酬递减法则 Wuc,Cjm9(!  
law of insolvency破产清盘法 .fD k 5uo  
lay member [Council of SEHK]外界理事〔联交所理事会〕 V!FzVl=G  
leading indicator领先指标；领先经济指标 iCv &<C@  
leap-frogging跳增 K<+AJ(C  
lease租契；租约 X8;03EW;  
leasehold interest租赁权益；批租权益 8yztVdh  
leasehold property批租土地财产 \I'A:~b)L  
leave pay假期工资 *jA%.F  
ledger分类帐 ZMx_J  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 (W@ y
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ledger book分类帐簿 I X\&lV