[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: #*}+J3/  
labour and material cost index劳工及材料成本指数 7L??ae  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 c|%6e(g"L  
laissez-faire policy自由放任政策 Jb(H %NJ  
land cost element土地成本因素 #S(Hd?34,  
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〕 }*-@!wc-N  
land premium地价 PeT'^?>  
Land Registry Trading Fund土地注册处营运基金 OYd !v`<  
land revenue地价收入 TNth  
land transaction土地交易 &vJH$R  
landed cost抵岸价格；卸岸成本
,)XLq8  
land-holding company拥有土地的公司 / +\9S  
Laspeyres index formula拉斯佩尔指数公式 9my^ Y9B  
last in, first out method [LIFO method]后进先出计算法 uS-|w YE  
last recorded price最后成交价 9UkBwS`  
last trading price最后成交价 E3i4=!Y  
late adjustment收市后的调整 eJSxn1GW  
late stamping逾期加盖印花 P%6~&woF  
latent reserve隐藏储备 R8Tx[CJ5  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 >bxS3FCX  
law cost讼费 `g,..Ns-r  
law of bankruptcy破产法 N$DkX)Z  
law of diminishing return报酬递减规律；报酬递减法则 *Uh!>Iv;  
law of insolvency破产清盘法 p[-O( 3Y  
lay member [Council of SEHK]外界理事〔联交所理事会〕 G"6 !{4g  
leading indicator领先指标；领先经济指标 g{Rd=1SK]  
leap-frogging跳增 `gJ(0#ac  
lease租契；租约 S:Hl/:iV  
leasehold interest租赁权益；批租权益 \8 ":]EU  
leasehold property批租土地财产 ?CZdOl  
leave pay假期工资 < [v[ci  
ledger分类帐 AdmC&!nH  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 9z0p5)]n>  
ledger book分类帐簿 G6/m#