[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 Wh| T3&  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 !rr,(!Ip?O  
laissez-faire policy自由放任政策 K)mQcB-"?  
land cost element土地成本因素 9$z$yGjl  
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〕 |u^S}"@3sU  
land premium地价 =t)qy5  
Land Registry Trading Fund土地注册处营运基金 oPr`SYB  
land revenue地价收入 abT,"a\h  
land transaction土地交易 -5 PVWL\  
landed cost抵岸价格；卸岸成本 p> >H$t  
land-holding company拥有土地的公司 d[p2?]  
Laspeyres index formula拉斯佩尔指数公式 o.A:29KoU  
last in, first out method [LIFO method]后进先出计算法 oV0 45G  
last recorded price最后成交价 E5)0YYjHZ  
last trading price最后成交价 l#1#3F  
late adjustment收市后的调整 e9RYk:O  
late stamping逾期加盖印花 mc8Q2eQat}  
latent reserve隐藏储备 !pw)sO~  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 &`v?oN9$  
law cost讼费 "QNQ00[T`>  
law of bankruptcy破产法 mu@J$\   
law of diminishing return报酬递减规律；报酬递减法则 HrvyI)4{  
law of insolvency破产清盘法 fxPg"R!1i  
lay member [Council of SEHK]外界理事〔联交所理事会〕 3MNM<Ih  
leading indicator领先指标；领先经济指标 4xm JQ>/  
leap-frogging跳增 8I
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lease租契；租约 lMGO4U[z  
leasehold interest租赁权益；批租权益 aMhVO(+FW  
leasehold property批租土地财产 .cQO?UKK  
leave pay假期工资 <JWU@A-.
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ledger分类帐 {@)ZXg  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统  XyE$0i~t  
ledger book分类帐簿 pN5kcvQ