[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:  rE/}hHU  
labour and material cost index劳工及材料成本指数 O{;M6U8C\  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 ^?H\*N 4  
laissez-faire policy自由放任政策 uU8*$+ "  
land cost element土地成本因素 3c1 o,2  
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〕 ODM>Z8@W/  
land premium地价 1.hOE>A%  
Land Registry Trading Fund土地注册处营运基金 $-C6pZN(X  
land revenue地价收入 k$9Gn9L%  
land transaction土地交易 2&^,IIp  
landed cost抵岸价格；卸岸成本 x(C]O,  
land-holding company拥有土地的公司 X
 !&"&n  
Laspeyres index formula拉斯佩尔指数公式 [, \'V0  
last in, first out method [LIFO method]后进先出计算法 -=-x>(pRW7  
last recorded price最后成交价 t:?<0yfp&  
last trading price最后成交价 9`LU=Xv/  
late adjustment收市后的调整 OhA^UP01-  
late stamping逾期加盖印花 ,gAr|x7_  
latent reserve隐藏储备 OlD7-c2L]  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 0hHIz4(  
law cost讼费 D6C-x  
law of bankruptcy破产法 "cnG/{($*  
law of diminishing return报酬递减规律；报酬递减法则 f)&`mqeE  
law of insolvency破产清盘法 |YG)NO  
lay member [Council of SEHK]外界理事〔联交所理事会〕 !nP8ys B  
leading indicator领先指标；领先经济指标 #Z2>TN  
leap-frogging跳增 /t%"Dh8x  
lease租契；租约 rwi2kk#
@P  
leasehold interest租赁权益；批租权益 ]1/W8
z%  
leasehold property批租土地财产 $5q{vy  
leave pay假期工资 B`RW-14g  
ledger分类帐 6E*Zj1KX  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 j8D$/  
ledger book分类帐簿 =$:4v`W0(