[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: i8-Y,&>V  
labour and material cost index劳工及材料成本指数 T4"D&~3 3q  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 U`HY eJ  
laissez-faire policy自由放任政策 &z:bZH]DH  
land cost element土地成本因素 92A9gY
  
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〕 .Y?]r6CC/  
land premium地价 ,+6u6  
Land Registry Trading Fund土地注册处营运基金 Y,Rr[i"j  
land revenue地价收入 w5~j|c=_W  
land transaction土地交易 ~9vK6;0  
landed cost抵岸价格；卸岸成本 
5;p
|iT  
land-holding company拥有土地的公司 zNoFM/1Vb  
Laspeyres index formula拉斯佩尔指数公式 xP&7i'ag  
last in, first out method [LIFO method]后进先出计算法 yt5<J -m  
last recorded price最后成交价 w4\ 3*  
last trading price最后成交价
PlLt^q.z[  
late adjustment收市后的调整 .Wy'  
late stamping逾期加盖印花 lN,a+S/'  
latent reserve隐藏储备 L3xN#W;m7  
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》 F;}JSb"  
law cost讼费 hCr,6ncC  
law of bankruptcy破产法 =RRv& "2r  
law of diminishing return报酬递减规律；报酬递减法则 >
c<xy>N  
law of insolvency破产清盘法 0;">ETh=  
lay member [Council of SEHK]外界理事〔联交所理事会〕 tcv(<0  
leading indicator领先指标；领先经济指标 U0:*?uA.  
leap-frogging跳增 Uuu2wz3O0  
lease租契；租约 BSgT 6K  
leasehold interest租赁权益；批租权益 JJ_Z{  
leasehold property批租土地财产 w?|qKO  
leave pay假期工资 6?KUS}nRS  
ledger分类帐 ,@?9H ~\  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 )?(Ux1: w)  
ledger book分类帐簿 .<z7$lz\