[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: g*|j+<:7  
labour and material cost index劳工及材料成本指数 --$o$EP`  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 gg;r;3u  
laissez-faire policy自由放任政策 R$awgSE  
land cost element土地成本因素 f& 4_:'-,  
Land Fund [Hong Kong Special Administrative Region Government Land Fund]土地基金〔香港特别行政区政府土地基金〕 !liV Y]  
land premium地价 PxHFH pL  
Land Registry Trading Fund土地注册处营运基金 vh9* >[i  
land revenue地价收入 AKNx~!%2  
land transaction土地交易 90}{4&C.^  
landed cost抵岸价格；卸岸成本 (J hX:1  
land-holding company拥有土地的公司 ~}/Dl#9R!  
Laspeyres index formula拉斯佩尔指数公式 )Nv1_en<!  
last in, first out method [LIFO method]后进先出计算法 Qy,^'fSN  
last recorded price最后成交价 i%glQT  
last trading price最后成交价 [&Xp]:M'D  
late adjustment收市后的调整 XX;4A  
late stamping逾期加盖印花 BxY t*b%  
latent reserve隐藏储备 g8),$:Uw  
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》 85{m+1O~  
law cost讼费 B*7kX&Uq  
law of bankruptcy破产法 KWwtL"3  
law of diminishing return报酬递减规律；报酬递减法则 Hh<H~s [  
law of insolvency破产清盘法 J3Mb]X)_}  
lay member [Council of SEHK]外界理事〔联交所理事会〕 `sxf
j)s  
leading indicator领先指标；领先经济指标 *
OVB;]D3+  
leap-frogging跳增 e5h*GKF  
lease租契；租约 LHAlXo;  
leasehold interest租赁权益；批租权益 'nJF:+30ZH  
leasehold property批租土地财产 4DXbeQs:  
leave pay假期工资  w-jElV  
ledger分类帐 )oEVafNsT  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 &{iC:zp  
ledger book分类帐簿 ]AP1+ &9fN