[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: R0KPZv-  
labour and material cost index劳工及材料成本指数 ZgTW.<.%2  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 ` Fa~  
laissez-faire policy自由放任政策 ,0M_Bk"  
land cost element土地成本因素 6AAz  
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〕 BtkOnbz8X  
land premium地价 Ua
:}Vn&!  
Land Registry Trading Fund土地注册处营运基金 ^UP`
%egR  
land revenue地价收入 B6MB48#0gs  
land transaction土地交易 |mZxfI  
landed cost抵岸价格；卸岸成本 Wf+cDpK  
land-holding company拥有土地的公司 y6(Z`lx  
Laspeyres index formula拉斯佩尔指数公式 d[iQ`YW5  
last in, first out method [LIFO method]后进先出计算法 b6,iZ+]  
last recorded price最后成交价 Ouk^O}W6  
last trading price最后成交价 Vr3Zu{&2  
late adjustment收市后的调整 lU8l}Ndz"  
late stamping逾期加盖印花 (p"%O  
latent reserve隐藏储备 ROH|PKb7  
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》 =Qy<GeY  
law cost讼费 j`{?OYD  
law of bankruptcy破产法 8SMxw~9$  
law of diminishing return报酬递减规律；报酬递减法则 T^zXt?  
law of insolvency破产清盘法 S\CCrje  
lay member [Council of SEHK]外界理事〔联交所理事会〕 /:cd\ A}  
leading indicator领先指标；领先经济指标 ju8>:y8  
leap-frogging跳增 Tf>bX_L?  
lease租契；租约 u+ 9hL4  
leasehold interest租赁权益；批租权益 tH U2/V:R  
leasehold property批租土地财产 Ki;*u_4{  
leave pay假期工资 O%\*@4zM  
ledger分类帐 j * %  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 `}p0VmD{NE  
ledger book分类帐簿 A @i