[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: XJ\ _V[WA  
labour and material cost index劳工及材料成本指数 rxArTpS{.#  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 dL(4
mR8  
laissez-faire policy自由放任政策 g6`.qyVfz'  
land cost element土地成本因素 _]_LF[  
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〕 d~,n_E$q;  
land premium地价 kw;wlFU;  
Land Registry Trading Fund土地注册处营运基金 v'$ykZ!Z  
land revenue地价收入 XJ _%!  
land transaction土地交易 0O^U{#*$I  
landed cost抵岸价格；卸岸成本
XC2Q*Z  
land-holding company拥有土地的公司 T5V$wmB\W  
Laspeyres index formula拉斯佩尔指数公式 JQr36U  
last in, first out method [LIFO method]后进先出计算法 S~} +ypV  
last recorded price最后成交价 G*=H;Upi  
last trading price最后成交价 ~"\P~cg0J  
late adjustment收市后的调整 [@zkv)D6  
late stamping逾期加盖印花 {YfYIt=.  
latent reserve隐藏储备 Yr:>icz|  
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》 L% zuI& q  
law cost讼费 0x6@{0  
law of bankruptcy破产法  @}Pw0vC  
law of diminishing return报酬递减规律；报酬递减法则 7V |"~%  
law of insolvency破产清盘法 NrW[Q3E$  
lay member [Council of SEHK]外界理事〔联交所理事会〕 ruWye1X;  
leading indicator领先指标；领先经济指标 oX2r?.j#M  
leap-frogging跳增 4bWfx_0W  
lease租契；租约 zcZ^s v>  
leasehold interest租赁权益；批租权益 m/cx|b3hqv  
leasehold property批租土地财产 <)"iL4 kDI  
leave pay假期工资 ^=3 ^HQ'Zm  
ledger分类帐 A03I-^0g+  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 rC~_:uXtE  
ledger book分类帐簿 ;,R[]B01u