[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: Ig5L$bAM~  
labour and material cost index劳工及材料成本指数 P/`I.p;  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 *x)8fAr  
laissez-faire policy自由放任政策 u~)`&1{%  
land cost element土地成本因素 $mCarFV-T  
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〕 [7YP
l9  
land premium地价 1 tR_8lC  
Land Registry Trading Fund土地注册处营运基金 $Q*<96M  
land revenue地价收入 6b!F1
  
land transaction土地交易 =!Q7}z1QI  
landed cost抵岸价格；卸岸成本 aC<KN:TN6  
land-holding company拥有土地的公司 $\k0Nup}  
Laspeyres index formula拉斯佩尔指数公式 4Yl;  
last in, first out method [LIFO method]后进先出计算法 boo }u  
last recorded price最后成交价 ,y%3mR_~  
last trading price最后成交价 [2|kl l  
late adjustment收市后的调整 @2*]"/)*0  
late stamping逾期加盖印花 1 n%?l[o  
latent reserve隐藏储备 *kIc9}  
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》 &)oOeRwi].  
law cost讼费 3R&lqxhg  
law of bankruptcy破产法 #Eb5:;  
law of diminishing return报酬递减规律；报酬递减法则 [V 8{b{  
law of insolvency破产清盘法 P+)DsZ0ig  
lay member [Council of SEHK]外界理事〔联交所理事会〕 xTGxvGv8  
leading indicator领先指标；领先经济指标 2c/Ys4/H4]  
leap-frogging跳增 ` }3qhar  
lease租契；租约 q{ /3V  
leasehold interest租赁权益；批租权益 1@gguRF:  
leasehold property批租土地财产 ~n/ $  
leave pay假期工资 (|d34D OJ  
ledger分类帐 +x1eJug4  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 mE^o-9/   
ledger book分类帐簿 B(F,h+ajy