[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 7^S&g.A  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 3?2;z+cz*u  
laissez-faire policy自由放任政策 ,"&vhgYU  
land cost element土地成本因素 (!;4Y82#  
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〕 I5  
land premium地价 x*(pr5k  
Land Registry Trading Fund土地注册处营运基金 +W-sb5)  
land revenue地价收入 F> ..eK  
land transaction土地交易 ww=< =  
landed cost抵岸价格；卸岸成本 ~aBALD0D;  
land-holding company拥有土地的公司 u U\UU LH0  
Laspeyres index formula拉斯佩尔指数公式 +-5CM0 *&  
last in, first out method [LIFO method]后进先出计算法 GAQVeL1  
last recorded price最后成交价 8^+Qn/b_%  
last trading price最后成交价 F+9|D  
late adjustment收市后的调整  16xM
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late stamping逾期加盖印花 >:8GU f*  
latent reserve隐藏储备 $vicxE~-E  
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》 cJL>,Z<|%  
law cost讼费 b>G!K)MS3  
law of bankruptcy破产法 !G,Ru~j5:  
law of diminishing return报酬递减规律；报酬递减法则 %]d^B|  
law of insolvency破产清盘法 7 pp[kv;!G  
lay member [Council of SEHK]外界理事〔联交所理事会〕 >a Q;8  
leading indicator领先指标；领先经济指标 ,>e)8  
leap-frogging跳增 i |cSO2O+  
lease租契；租约 UtY<R  
leasehold interest租赁权益；批租权益 s}UP
e)Vu  
leasehold property批租土地财产 /Eu[7  
leave pay假期工资 n&k1'KL&  
ledger分类帐 5
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Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 "c=\?   
ledger book分类帐簿 pM.>u/=X