[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: .*YF{!R`h  
labour and material cost index劳工及材料成本指数 7~+Fec`Ut*  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 ?&9=f\/P  
laissez-faire policy自由放任政策 %J2Ad  
land cost element土地成本因素 \E,2VM@6  
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〕 4GI3|{  
land premium地价 V-#JV@b  
Land Registry Trading Fund土地注册处营运基金 IrZ\;!NK  
land revenue地价收入 '8zd]U  
land transaction土地交易 }v}F8}4  
landed cost抵岸价格；卸岸成本 ZqrS]i@$  
land-holding company拥有土地的公司 ]/Nt  
Laspeyres index formula拉斯佩尔指数公式 40MKf/9  
last in, first out method [LIFO method]后进先出计算法 s"#N;  
last recorded price最后成交价 D~ 3@v+d  
last trading price最后成交价 -h7ssf'u[  
late adjustment收市后的调整 zAM9%W2v_  
late stamping逾期加盖印花 'kj q C  
latent reserve隐藏储备 uQH]  
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》 >}F$6
KM  
law cost讼费 I,#E`)  
law of bankruptcy破产法 @yb'h`f]  
law of diminishing return报酬递减规律；报酬递减法则 k0=!%f_G!  
law of insolvency破产清盘法 'lE{Nj*7  
lay member [Council of SEHK]外界理事〔联交所理事会〕 =(hBgNH  
leading indicator领先指标；领先经济指标 I2HV{1(i  
leap-frogging跳增 ;"IWm<]h;-  
lease租契；租约 X7OU=+g  
leasehold interest租赁权益；批租权益 sE&nEc   
leasehold property批租土地财产 `q]' ^EzJ  
leave pay假期工资 p@~Y[a =  
ledger分类帐 g7?[}?]3"p  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 Y>aVnixx<  
ledger book分类帐簿 r4[=pfe25