[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 Ap]4QqU  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 Y
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laissez-faire policy自由放任政策 uxa=KM1H  
land cost element土地成本因素 4%wq:y< )/  
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〕 >`7OcjLg  
land premium地价 T8$%9&j!UE  
Land Registry Trading Fund土地注册处营运基金 oGm1d{_-O  
land revenue地价收入 e0f":Vct  
land transaction土地交易 :E>&s9Yj?  
landed cost抵岸价格；卸岸成本 ~ HK1X
  
land-holding company拥有土地的公司 of8mwnZR  
Laspeyres index formula拉斯佩尔指数公式 I*D<J$ 9N  
last in, first out method [LIFO method]后进先出计算法 X
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last recorded price最后成交价 /M3y)K`^  
last trading price最后成交价 >P<z |8  
late adjustment收市后的调整 [ULwzjss#L  
late stamping逾期加盖印花 j%p
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latent reserve隐藏储备 pC*BA<?Rg  
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》 9i0M/v x  
law cost讼费 9>N\sOh  
law of bankruptcy破产法 WP5VcBC  
law of diminishing return报酬递减规律；报酬递减法则 `Kh]x9Z  
law of insolvency破产清盘法 .Y!;xB/  
lay member [Council of SEHK]外界理事〔联交所理事会〕 6nh]*/  
leading indicator领先指标；领先经济指标 jip\4{'N  
leap-frogging跳增 pT4qPta,2  
lease租契；租约 4,2(nYF  
leasehold interest租赁权益；批租权益 MZT6g.ny  
leasehold property批租土地财产 #G3` p!"  
leave pay假期工资 aH%ZetLNJ  
ledger分类帐 #2\8?UPd  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 R N@^j  
ledger book分类帐簿 qAqoZMpI|;