[专业英语]注册会计师英语加试实用资料大全3 [复制链接]

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labour and material cost index劳工及材料成本指数 s\FNKWQ  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 jV&W[xKa  
laissez-faire policy自由放任政策 MJpTr5Vs  
land cost element土地成本因素 ibUPd."W  
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〕 Xtnmh)'K~#  
land premium地价 .T wF] v  
Land Registry Trading Fund土地注册处营运基金 !-nm7Q  
land revenue地价收入 @$}\S  
land transaction土地交易 Mt
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landed cost抵岸价格；卸岸成本 7gmMqz"z(>  
land-holding company拥有土地的公司 h,?Yw+#o"  
Laspeyres index formula拉斯佩尔指数公式 n8aiGnd=v  
last in, first out method [LIFO method]后进先出计算法 bO3KaOC8N  
last recorded price最后成交价 =C1Qo#QQ%  
last trading price最后成交价 3"
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late adjustment收市后的调整 >(KUYX?p  
late stamping逾期加盖印花 "E!p1  
latent reserve隐藏储备 CGl+!t{  
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》 #N}}8RL  
law cost讼费 &sc
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law of bankruptcy破产法 ys6"Q[B  
law of diminishing return报酬递减规律；报酬递减法则 
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law of insolvency破产清盘法 -3U} (cZ*  
lay member [Council of SEHK]外界理事〔联交所理事会〕 LgKEg90w(  
leading indicator领先指标；领先经济指标 Ps4A B#3  
leap-frogging跳增 qqred>K  
lease租契；租约 Ap18qp  
leasehold interest租赁权益；批租权益 yE {UV>ry  
leasehold property批租土地财产 :u93yH6~8  
leave pay假期工资 c4W"CD;D  
ledger分类帐 PP|xIAc  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 gipRVd*TA  
ledger book分类帐簿 vA~hkkj{