[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: WG,1%=M@  
labour and material cost index劳工及材料成本指数 S<cz2FlV  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 cg17e  
laissez-faire policy自由放任政策 y%61xA`#  
land cost element土地成本因素 D M+MBK  
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〕 I2*(v%.-  
land premium地价 7iwck.*  
Land Registry Trading Fund土地注册处营运基金 .35~+aqC  
land revenue地价收入 \ERxr   
land transaction土地交易 8sc2r  
landed cost抵岸价格；卸岸成本
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land-holding company拥有土地的公司 RLF6Bc  
Laspeyres index formula拉斯佩尔指数公式 JehanF[  
last in, first out method [LIFO method]后进先出计算法 E QU@';~8  
last recorded price最后成交价 <jF&+[*iT  
last trading price最后成交价 9lR6:}L7  
late adjustment收市后的调整 YI"!&a'yj  
late stamping逾期加盖印花 0Ui_Trlc  
latent reserve隐藏储备 g'7 \WQ  
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》 .ve_If-Hg  
law cost讼费 sCzpNJ"8  
law of bankruptcy破产法 U:n~S   
law of diminishing return报酬递减规律；报酬递减法则 A
46q`l9B  
law of insolvency破产清盘法 vN],9q  
lay member [Council of SEHK]外界理事〔联交所理事会〕 iQ8{N:58DN  
leading indicator领先指标；领先经济指标 %7aJSuQN%  
leap-frogging跳增 ht]n*  
lease租契；租约 !-470
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leasehold interest租赁权益；批租权益 :f39)g5>  
leasehold property批租土地财产 W,Q>3y
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leave pay假期工资 'iZwM>l\  
ledger分类帐 hp(MKfhH  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 _BerHoQd  
ledger book分类帐簿 ,&=7ir14>R