[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: $,q~q^0  
labour and material cost index劳工及材料成本指数 |t*(]U2O0  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 >k,|N4(  
laissez-faire policy自由放任政策 GVk&n"9kp  
land cost element土地成本因素 24PE t%2  
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〕
3TqC.S5+  
land premium地价 Mg;%];2Nt  
Land Registry Trading Fund土地注册处营运基金 ;LE4UOK  
land revenue地价收入 u Jy1vI  
land transaction土地交易 [2#5;')  
landed cost抵岸价格；卸岸成本 ! !Z#'Wq  
land-holding company拥有土地的公司 l T~RH0L  
Laspeyres index formula拉斯佩尔指数公式 Kk1591 '  
last in, first out method [LIFO method]后进先出计算法 k\$))<3  
last recorded price最后成交价 ,/AwR?m  
last trading price最后成交价 $&/JY  
late adjustment收市后的调整 R>SS\YC'X  
late stamping逾期加盖印花  J$  
latent reserve隐藏储备 {'VP_ZS1v  
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》 bVmHUcR0  
law cost讼费 jY%&G#4  
law of bankruptcy破产法 [2?|BUtD[  
law of diminishing return报酬递减规律；报酬递减法则 (n+2z"/  
law of insolvency破产清盘法 4Gs#_|!  
lay member [Council of SEHK]外界理事〔联交所理事会〕 c7Sa|9*dR  
leading indicator领先指标；领先经济指标 ntbl0Sk  
leap-frogging跳增 A^:[+PJHN  
lease租契；租约 AE`X4q  
leasehold interest租赁权益；批租权益 `s5<PCq  
leasehold property批租土地财产 d4KTwn5g  
leave pay假期工资 K}"xZy Tm1  
ledger分类帐 RUqN,C,m5I  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 y G\^PD  
ledger book分类帐簿 M#X8Rs1`