[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 "p{'984r<  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 t_
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laissez-faire policy自由放任政策 rh&onp O  
land cost element土地成本因素 $(R) =4  
Land Fund [Hong Kong Special Administrative Region Government Land Fund]土地基金〔香港特别行政区政府土地基金〕 ,')bO*Ng  
land premium地价 ^-!HbbVv  
Land Registry Trading Fund土地注册处营运基金 |7$h@KF=S  
land revenue地价收入 hI8C XG  
land transaction土地交易 dE]"^O#Mc  
landed cost抵岸价格；卸岸成本 (r4VIlap  
land-holding company拥有土地的公司 Fzs'@*  
Laspeyres index formula拉斯佩尔指数公式 JY
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last in, first out method [LIFO method]后进先出计算法 (<Xdj^v  
last recorded price最后成交价 Ag6 (  
last trading price最后成交价 R6XMBYK^  
late adjustment收市后的调整 N0[I2'^.  
late stamping逾期加盖印花 ~a%hRJg  
latent reserve隐藏储备 E3skC%}  
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》 ha=z<Q  
law cost讼费 Zg&\K~OC  
law of bankruptcy破产法 ELF`uWGE  
law of diminishing return报酬递减规律；报酬递减法则 %} ,G(>  
law of insolvency破产清盘法 #L0I+ K,K\  
lay member [Council of SEHK]外界理事〔联交所理事会〕 ?myXG92  
leading indicator领先指标；领先经济指标 i_Z5SMZ  
leap-frogging跳增 Ne7{{1  
lease租契；租约 })lT fy  
leasehold interest租赁权益；批租权益 !nq\x8nU  
leasehold property批租土地财产 it@}dZ  
leave pay假期工资 ^&H=dYcV>/  
ledger分类帐 i q:Q$z&  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 v|(b,J3  
ledger book分类帐簿 !u}3H
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