[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: QqU!Najf  
labour and material cost index劳工及材料成本指数 7a~X:#  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 %Z1N;g0  
laissez-faire policy自由放任政策 /bVoErf  
land cost element土地成本因素 4#lo$#  
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〕 $ , u+4h  
land premium地价 vuYSVI2=H  
Land Registry Trading Fund土地注册处营运基金 V 0rZz  
land revenue地价收入 =&
:Y6XP  
land transaction土地交易 R47\Y   
landed cost抵岸价格；卸岸成本 hq #?kN  
land-holding company拥有土地的公司 9th,VnD0  
Laspeyres index formula拉斯佩尔指数公式 y~\oTJb  
last in, first out method [LIFO method]后进先出计算法 xKho1Z  
last recorded price最后成交价 }B1!gz$YNO  
last trading price最后成交价 tdu$pC6  
late adjustment收市后的调整 8Q'0h m?  
late stamping逾期加盖印花 ?[lV-  
latent reserve隐藏储备 q*>&^V$M  
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》 X93!bB  
law cost讼费 \7'+h5a  
law of bankruptcy破产法 9_5ow  
law of diminishing return报酬递减规律；报酬递减法则 \:UIc*S  
law of insolvency破产清盘法 VFys.=  
lay member [Council of SEHK]外界理事〔联交所理事会〕 ~5oPpTAe  
leading indicator领先指标；领先经济指标 IqoR7ajA  
leap-frogging跳增 HKUn`ng  
lease租契；租约 {.INnFGP@)  
leasehold interest租赁权益；批租权益 :Cj OPl  
leasehold property批租土地财产 <Pi|J-Y  
leave pay假期工资 6g)GY"49  
ledger分类帐 )z28=
%g  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 !/]WrGqbS  
ledger book分类帐簿 W@I|Q -