[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: Sb&sW?M  
labour and material cost index劳工及材料成本指数 R5QSf+/T4  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 B_u+$Odo  
laissez-faire policy自由放任政策 X X>Y]P a  
land cost element土地成本因素 &} b'cO  
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〕 y{Wtm7fnA  
land premium地价 t7VXW{3  
Land Registry Trading Fund土地注册处营运基金 8G?{S.%.  
land revenue地价收入 *+p9u 1B5  
land transaction土地交易 F,^<  
landed cost抵岸价格；卸岸成本 9R
 XT  
land-holding company拥有土地的公司 AT^?PD_  
Laspeyres index formula拉斯佩尔指数公式 C9-90,  
last in, first out method [LIFO method]后进先出计算法 v=b`kCH}  
last recorded price最后成交价 _ ?f~U vK  
last trading price最后成交价 o;o ji  
late adjustment收市后的调整 jW6~^>S  
late stamping逾期加盖印花 PI7M3\z  
latent reserve隐藏储备 a#X[V5|6Q  
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》 <De29'},y  
law cost讼费 6&% c  
law of bankruptcy破产法 ^>?gFvWB%  
law of diminishing return报酬递减规律；报酬递减法则 whW"cFg  
law of insolvency破产清盘法 l?_Iu_Qp  
lay member [Council of SEHK]外界理事〔联交所理事会〕 >6XGF(G   
leading indicator领先指标；领先经济指标 +p =n-  
leap-frogging跳增 $CaF"5}?Ke  
lease租契；租约 89F^I"Im(  
leasehold interest租赁权益；批租权益 Rv=(D^F,  
leasehold property批租土地财产 =K#D^c~  
leave pay假期工资 B7qm;(?X&  
ledger分类帐 7Rr(YoWa  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 9N>Dp N  
ledger book分类帐簿 H*_:IfI!