[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: zGDLF`  
labour and material cost index劳工及材料成本指数 i%M6$or  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 {h<V^r  
laissez-faire policy自由放任政策 P;.j5P^j`  
land cost element土地成本因素 ,4O|{Iu#n  
Land Fund [Hong Kong Special Administrative Region Government Land Fund]土地基金〔香港特别行政区政府土地基金〕 N:"S/G>r ;  
land premium地价 _Hhf.DmUAH  
Land Registry Trading Fund土地注册处营运基金 !'y9/  
land revenue地价收入 I?2S{]!?  
land transaction土地交易 :Pa^/i  
landed cost抵岸价格；卸岸成本 avJ%J"j8z  
land-holding company拥有土地的公司 5G >{*K/  
Laspeyres index formula拉斯佩尔指数公式 g4Y1*`} 2f  
last in, first out method [LIFO method]后进先出计算法 ]LcCom:]  
last recorded price最后成交价
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last trading price最后成交价 ?Xdb%.   
late adjustment收市后的调整 fVb~j;  
late stamping逾期加盖印花 ZDQc_{e{  
latent reserve隐藏储备 d:j6
5yu  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 6o l*$Q"z  
law cost讼费 +v!%z(  
law of bankruptcy破产法 iJ&*H)}^  
law of diminishing return报酬递减规律；报酬递减法则 ,;&j*qFi  
law of insolvency破产清盘法 9L2]PU v  
lay member [Council of SEHK]外界理事〔联交所理事会〕 IE^xk@  
leading indicator领先指标；领先经济指标 v[++"=< o8  
leap-frogging跳增 <D_UF1Pk  
lease租契；租约 DG%vEM,y  
leasehold interest租赁权益；批租权益 VLdQXNg9W"  
leasehold property批租土地财产 U=kPxe  
leave pay假期工资 I34|<3t$  
ledger分类帐 Q%_QT0H9Kz  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 e-Pn,j  
ledger book分类帐簿 xF/u('A