[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: !G8SEWP  
labour and material cost index劳工及材料成本指数 sDwSEg>#B  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 c5]1aFKz  
laissez-faire policy自由放任政策 WRNO) f<  
land cost element土地成本因素 )>?K:y8I~  
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〕 x2nNkd0h  
land premium地价 ?HBc7$nW  
Land Registry Trading Fund土地注册处营运基金 , 0])]  
land revenue地价收入 E.BMm/W
H  
land transaction土地交易 Ml)WY#7  
landed cost抵岸价格；卸岸成本 &K\di*kN  
land-holding company拥有土地的公司 ;1o"Oij  
Laspeyres index formula拉斯佩尔指数公式 `5gcc7b  
last in, first out method [LIFO method]后进先出计算法 MbJV)*Q  
last recorded price最后成交价 ^h' wZ7-\  
last trading price最后成交价 rA_e3L@v#[  
late adjustment收市后的调整 {0[qERj"z  
late stamping逾期加盖印花 uL1 -@D,  
latent reserve隐藏储备 l~\'Z2op  
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》 kdv>QZ  
law cost讼费 }$OQw'L[  
law of bankruptcy破产法 ap=_odW~p  
law of diminishing return报酬递减规律；报酬递减法则 5jbd!t@L  
law of insolvency破产清盘法 he!e~5<@y  
lay member [Council of SEHK]外界理事〔联交所理事会〕 =*I>MgCJ  
leading indicator领先指标；领先经济指标 _El=M0  
leap-frogging跳增 qUVV374N  
lease租契；租约 jaDZPX-yS  
leasehold interest租赁权益；批租权益 N7[i443a  
leasehold property批租土地财产 j:fL_1m  
leave pay假期工资 F02NnF  
ledger分类帐
o05) I2  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 q3 9RD  
ledger book分类帐簿 @90)