[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 /%rbXrR4w  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 Nd#t !=  
laissez-faire policy自由放任政策 Wb!%_1dER  
land cost element土地成本因素 ?a~=CC@  
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〕 3.Qf^p  
land premium地价 _jK\+Zf  
Land Registry Trading Fund土地注册处营运基金 _$
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land revenue地价收入 ]^&DEj{  
land transaction土地交易 rr*",a"}m  
landed cost抵岸价格；卸岸成本 V@84Cb  
land-holding company拥有土地的公司 i,S%:0c7)  
Laspeyres index formula拉斯佩尔指数公式 bu%@1:l  
last in, first out method [LIFO method]后进先出计算法 (OYR, [*  
last recorded price最后成交价 '9*wr*  
last trading price最后成交价 zY\v|l
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late adjustment收市后的调整 Cr4shdN34  
late stamping逾期加盖印花 xp1 +C{  
latent reserve隐藏储备 ,<|EoravH  
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》 8b(UqyV  
law cost讼费 omECes)  
law of bankruptcy破产法 ~VU
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law of diminishing return报酬递减规律；报酬递减法则 /+sn-$/"i  
law of insolvency破产清盘法 u$&7fmZ  
lay member [Council of SEHK]外界理事〔联交所理事会〕 phbdV8$L  
leading indicator领先指标；领先经济指标 3oxQ[. o  
leap-frogging跳增 c"H4/,F  
lease租契；租约 cIja^xD  
leasehold interest租赁权益；批租权益 k^]+I%?Q  
leasehold property批租土地财产 A ,lcR:@w  
leave pay假期工资 d<V+;"
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ledger分类帐 =a?l@dI]  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 p4W->AVv$  
ledger book分类帐簿 vjZX8KAiZ