[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: (mOUbO8  
labour and material cost index劳工及材料成本指数 Wa8?o~0"L  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 azj:Hru&t#  
laissez-faire policy自由放任政策 g]=w _  
land cost element土地成本因素 
{ws:g![  
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〕 d rJ<&1O  
land premium地价 Z.
Sq5\d  
Land Registry Trading Fund土地注册处营运基金 ?E@9Nvr  
land revenue地价收入 7,sslf2%K  
land transaction土地交易 oM=Ltxv}  
landed cost抵岸价格；卸岸成本 6%K,3R-d  
land-holding company拥有土地的公司 03iD(,@  
Laspeyres index formula拉斯佩尔指数公式 pN[G?A  
last in, first out method [LIFO method]后进先出计算法 )V}u}5  
last recorded price最后成交价 )1KlcF  
last trading price最后成交价 mgB7l0)b  
late adjustment收市后的调整 LM*#DLadk  
late stamping逾期加盖印花 S z3@h"  
latent reserve隐藏储备 fNV
Nx~E  
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》 50:$km\  
law cost讼费 ^cE|o&Rm;  
law of bankruptcy破产法 kp~@Ub @O3  
law of diminishing return报酬递减规律；报酬递减法则 '$]
u?m  
law of insolvency破产清盘法 L{hP&8$k  
lay member [Council of SEHK]外界理事〔联交所理事会〕 piRP2Lbm*  
leading indicator领先指标；领先经济指标 9tW=9<E  
leap-frogging跳增 lbw*T  
lease租契；租约 (f^K\7HM  
leasehold interest租赁权益；批租权益 A;t6duBDf/  
leasehold property批租土地财产 >f [Lb|t  
leave pay假期工资 pq"3)+3:  
ledger分类帐 2d,q?VH$  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 7/"g} F}Q  
ledger book分类帐簿 [dje!5Dc(