[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 rNke&z:%X_  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 4 4WyfpTJ*  
laissez-faire policy自由放任政策 !Ap*PL  
land cost element土地成本因素 Iy4REP|  
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〕 %_39Wa  
land premium地价 EyV5FWb58  
Land Registry Trading Fund土地注册处营运基金  Oo~   
land revenue地价收入 >V%.=})K  
land transaction土地交易 3"Kap/[h  
landed cost抵岸价格；卸岸成本 vZqW,GDfXo  
land-holding company拥有土地的公司 :hf%6N='kI  
Laspeyres index formula拉斯佩尔指数公式  z'5  
last in, first out method [LIFO method]后进先出计算法 zf\$T,t)  
last recorded price最后成交价 zCS }i_ p  
last trading price最后成交价 {"N:2  
late adjustment收市后的调整
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late stamping逾期加盖印花 u&f|z9  
latent reserve隐藏储备 *m'&<pg]X  
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》 G}]'}FUp  
law cost讼费 *iSE)[W  
law of bankruptcy破产法 :o:/RRp[  
law of diminishing return报酬递减规律；报酬递减法则 oy=ej+:  
law of insolvency破产清盘法 1:{+{Yl7  
lay member [Council of SEHK]外界理事〔联交所理事会〕 `0W+(9}  
leading indicator领先指标；领先经济指标 @cG+D  
leap-frogging跳增 x|Ms2.!  
lease租契；租约 @JJ{\?>  
leasehold interest租赁权益；批租权益 ?'t
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leasehold property批租土地财产 g/i.b&  
leave pay假期工资 ;h d%wmE  
ledger分类帐 Q[T)jo,j%  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 ki?V eFp  
ledger book分类帐簿 T.WN9=N