[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: <q7o"NI6FZ  
labour and material cost index劳工及材料成本指数 GxhE5f;  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 Kg6J:HD49  
laissez-faire policy自由放任政策 &@lfr623  
land cost element土地成本因素 w-Ph-L/  
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〕 X7$]qE K  
land premium地价 "}71z  
Land Registry Trading Fund土地注册处营运基金 'iW  
land revenue地价收入 BeUyt  
land transaction土地交易 RZHfT0*jL  
landed cost抵岸价格；卸岸成本 J.UNw8z  
land-holding company拥有土地的公司 9G[ DuYJI  
Laspeyres index formula拉斯佩尔指数公式 pN^
g.  
last in, first out method [LIFO method]后进先出计算法 /5sn*,  
last recorded price最后成交价 KkUK" Vc  
last trading price最后成交价  vm! y2  
late adjustment收市后的调整 "lt<$.  
late stamping逾期加盖印花 RsDSsux  
latent reserve隐藏储备 FGn"j@m0  
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》 ?-j/X6(\(  
law cost讼费 tl_
3 %$s  
law of bankruptcy破产法 BvP\c_  
law of diminishing return报酬递减规律；报酬递减法则 0)|Z7c&  
law of insolvency破产清盘法 6_%Cd`4Z  
lay member [Council of SEHK]外界理事〔联交所理事会〕 Fn5BWV  
leading indicator领先指标；领先经济指标 >*EZZ\eU!  
leap-frogging跳增 i"V.$|,  
lease租契；租约 wXUR9H|0(  
leasehold interest租赁权益；批租权益 qU#A,%kcV  
leasehold property批租土地财产 J'2 Y rn  
leave pay假期工资 OkC.e')Vx  
ledger分类帐 Gor9&aJ1  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 !/,oQoG  
ledger book分类帐簿 {]6-,/3UR