[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: { 6il`>=C  
labour and material cost index劳工及材料成本指数 BmT!aue  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 Gc?a+T  
laissez-faire policy自由放任政策 K(4_a``05  
land cost element土地成本因素 L(-4w+  
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〕 9hl_|r~%*  
land premium地价 .-zom~N-?  
Land Registry Trading Fund土地注册处营运基金 Z,gk|M3.  
land revenue地价收入 E.h*g8bXe  
land transaction土地交易 F,kZU$  
landed cost抵岸价格；卸岸成本 U{mYTN*:j$  
land-holding company拥有土地的公司 ! nx{ X  
Laspeyres index formula拉斯佩尔指数公式 w0. u\  
last in, first out method [LIFO method]后进先出计算法 tQVVhXQ7  
last recorded price最后成交价 P55fL-vo|}  
last trading price最后成交价 PCA4k.,T  
late adjustment收市后的调整 *~`(RV  
late stamping逾期加盖印花 :jf3HG  
latent reserve隐藏储备 ?6!LL5a.  
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》 e-;}3
66}  
law cost讼费
*CMx-_  
law of bankruptcy破产法 bA 2pbjg=  
law of diminishing return报酬递减规律；报酬递减法则 ib m4fa  
law of insolvency破产清盘法 7zMr:JmV  
lay member [Council of SEHK]外界理事〔联交所理事会〕 :RYTL'hes  
leading indicator领先指标；领先经济指标 +T ?NH9  
leap-frogging跳增 g(g& TO  
lease租契；租约 crCJrN=  
leasehold interest租赁权益；批租权益
vO=fP_  
leasehold property批租土地财产 +ZYn? #IQ  
leave pay假期工资 )oZ dj`  
ledger分类帐 e20-h3h+  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 `cO:<^%  
ledger book分类帐簿 gw(z1L5 n