[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: "Xm'(c(  
labour and material cost index劳工及材料成本指数 4avM: h  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 gnv4.f:  
laissez-faire policy自由放任政策 u
*M*WpY  
land cost element土地成本因素 u^ T2  
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〕
GcKJpI\sB  
land premium地价 a}wB7B;,g  
Land Registry Trading Fund土地注册处营运基金 1G\ugLm  
land revenue地价收入 n8?gZ` W  
land transaction土地交易 Z5+0?X0i  
landed cost抵岸价格；卸岸成本 = *sP, 6  
land-holding company拥有土地的公司 Eb.{M  
Laspeyres index formula拉斯佩尔指数公式 AOTI&v  
last in, first out method [LIFO method]后进先出计算法 -Xj+7}4  
last recorded price最后成交价 |h#mv~cF  
last trading price最后成交价 f.,-KIiF  
late adjustment收市后的调整 dLAElTg  
late stamping逾期加盖印花 M4QMD;Ez  
latent reserve隐藏储备 B *:6U+I  
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》 !u^(<.xJ   
law cost讼费 '{J!5x?L^  
law of bankruptcy破产法 MW p^.  
law of diminishing return报酬递减规律；报酬递减法则 DzYno-]A]  
law of insolvency破产清盘法 <_
NF  
lay member [Council of SEHK]外界理事〔联交所理事会〕  r6^DD$X  
leading indicator领先指标；领先经济指标 bC&_OU:  
leap-frogging跳增 w}'E]y2.  
lease租契；租约 4Ld0AApncy  
leasehold interest租赁权益；批租权益 'Ct+0X:D  
leasehold property批租土地财产 5!AzEB  
leave pay假期工资 t+vn.X+&  
ledger分类帐 sl)_HA7G  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 T-27E$0  
ledger book分类帐簿 0 s4% 22