[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: s'i1!GNF B  
labour and material cost index劳工及材料成本指数  vH `u  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 ty(F;M(  
laissez-faire policy自由放任政策 $o-s?";  
land cost element土地成本因素 fa$ Fo(.  
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〕 c.NAUe_3  
land premium地价 5<&<61[A  
Land Registry Trading Fund土地注册处营运基金 qG~O]($  
land revenue地价收入 1z*]MYU  
land transaction土地交易 B:Msn)C~  
landed cost抵岸价格；卸岸成本 QHA<7Wg  
land-holding company拥有土地的公司
lQ@2s[  
Laspeyres index formula拉斯佩尔指数公式 YsLEbue   
last in, first out method [LIFO method]后进先出计算法 IUI>/87u  
last recorded price最后成交价 U+nwLxe'  
last trading price最后成交价 W4T>@b.  
late adjustment收市后的调整 ]W]Vkkg]  
late stamping逾期加盖印花 tZ4W]od  
latent reserve隐藏储备 $T~|@XH  
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》 nIXq2TzJ  
law cost讼费 Av7bp[OD  
law of bankruptcy破产法 O'o`

  
law of diminishing return报酬递减规律；报酬递减法则 2v yB[(  
law of insolvency破产清盘法 *O+YhoR?  
lay member [Council of SEHK]外界理事〔联交所理事会〕 fMd]P:B  
leading indicator领先指标；领先经济指标 nB"q   
leap-frogging跳增 P|c79  
lease租契；租约
fXO"Mr1  
leasehold interest租赁权益；批租权益 R)ejIKtY  
leasehold property批租土地财产 w#]%I+  
leave pay假期工资 omY%sQ{)  
ledger分类帐 )}vQ?n[:'  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 J?u",a]|H"  
ledger book分类帐簿 5"k_Ms7R,