[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: VKy:e.  
labour and material cost index劳工及材料成本指数 NGB%fJ  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 #M *h)/d[A  
laissez-faire policy自由放任政策 7k{Oae\$  
land cost element土地成本因素 8}Rwf?B  
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〕 >XP]NY}Po[  
land premium地价 dT8m$}h9  
Land Registry Trading Fund土地注册处营运基金 Ixm<wKwW#  
land revenue地价收入 LNml["   
land transaction土地交易 }Q_IqI[7  
landed cost抵岸价格；卸岸成本 g#~jF  
land-holding company拥有土地的公司 B9|!8V  
Laspeyres index formula拉斯佩尔指数公式 `),7*gn*)  
last in, first out method [LIFO method]后进先出计算法 V1Dwh@iS  
last recorded price最后成交价 x<60=f[O2R  
last trading price最后成交价 s]`&9{=E  
late adjustment收市后的调整 qgrRH
'  
late stamping逾期加盖印花 Py\xN  
latent reserve隐藏储备 STu!v5XY}-  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 2D`@$)KL  
law cost讼费 BZE Y^G  
law of bankruptcy破产法 B, nCx=\S  
law of diminishing return报酬递减规律；报酬递减法则 {U(-cdU{e`  
law of insolvency破产清盘法 9Q-/Yh  
lay member [Council of SEHK]外界理事〔联交所理事会〕 T[>h 6d  
leading indicator领先指标；领先经济指标 JC`|GaUy  
leap-frogging跳增 5%D:wS1  
lease租契；租约 iaXNf ])?  
leasehold interest租赁权益；批租权益 +Y(cs&V*  
leasehold property批租土地财产 aKS 2p3   
leave pay假期工资 ,eOOV@3C  
ledger分类帐 6~?7CK  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 s`xp6\$  
ledger book分类帐簿 QE}S5#_"