[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: <}WSYK,zUY  
labour and material cost index劳工及材料成本指数 y7UU' k`  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 r:V bjmL  
laissez-faire policy自由放任政策 V5lUh#@TN&  
land cost element土地成本因素 ?Vg~7Eu0  
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〕 B7uK:J:c*H  
land premium地价 VvW4!1Dl  
Land Registry Trading Fund土地注册处营运基金 bWA_a]G  
land revenue地价收入 HjK8y@j  
land transaction土地交易 "^z%|uXkf  
landed cost抵岸价格；卸岸成本 iqR6z\p&  
land-holding company拥有土地的公司 UUfM7gq  
Laspeyres index formula拉斯佩尔指数公式 b<y*:(:  
last in, first out method [LIFO method]后进先出计算法 /4Wf\ Zu  
last recorded price最后成交价 9mHCms  
last trading price最后成交价 XcoX8R%U  
late adjustment收市后的调整 ]@9W19=P!P  
late stamping逾期加盖印花 5b rM..  
latent reserve隐藏储备 liYsUmjZ=  
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》 (DvPdOT+3  
law cost讼费 VL*5  
law of bankruptcy破产法 BaIpX<$T  
law of diminishing return报酬递减规律；报酬递减法则 O83J[YuzjN  
law of insolvency破产清盘法 ;cf$u}+  
lay member [Council of SEHK]外界理事〔联交所理事会〕 #"6l+}  
leading indicator领先指标；领先经济指标 4-[U[JJc  
leap-frogging跳增 !PoyM[Z"f  
lease租契；租约 h :bx0:O"  
leasehold interest租赁权益；批租权益 je$H}D  
leasehold property批租土地财产 F MCA~N  
leave pay假期工资 a"P & 9c  
ledger分类帐 Ch?yk^cY  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 fASklcQ  
ledger book分类帐簿 b(N+_= n