[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: "T u[n\8  
labour and material cost index劳工及材料成本指数 *F* fH>?C#  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 /& :9
VMMj  
laissez-faire policy自由放任政策 8VmN?"5v  
land cost element土地成本因素 s~ZFVi-i  
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〕 yn[ZN-H~
  
land premium地价 d`<^+p)oy  
Land Registry Trading Fund土地注册处营运基金 8@KFln )[  
land revenue地价收入 WkySTc  
land transaction土地交易 TQd FC\@f"  
landed cost抵岸价格；卸岸成本 |Du13i4].&  
land-holding company拥有土地的公司 TDE1z>h+"  
Laspeyres index formula拉斯佩尔指数公式 7B\(r~f`t  
last in, first out method [LIFO method]后进先出计算法 w00\1'-Kz  
last recorded price最后成交价 (OcNC/9  
last trading price最后成交价 ONq/JW$?LV  
late adjustment收市后的调整 +4g%?5'  
late stamping逾期加盖印花 +7<>x-+  
latent reserve隐藏储备 x5z4Yv^ m  
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》 niEEm`"  
law cost讼费 P&3/nL$9N  
law of bankruptcy破产法 *.]E+MYi*  
law of diminishing return报酬递减规律；报酬递减法则 kr `B
UW3  
law of insolvency破产清盘法 #K1BJ#KUt  
lay member [Council of SEHK]外界理事〔联交所理事会〕 Y0yO`W4  
leading indicator领先指标；领先经济指标 [F)/mN  
leap-frogging跳增 F2`htM@,  
lease租契；租约 )R)$T'  
leasehold interest租赁权益；批租权益 ^= Ct Aa2  
leasehold property批租土地财产 FgQ_a/*  
leave pay假期工资 Obyuh
AR  
ledger分类帐 XVDd1#h  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 EKd3$(^  
ledger book分类帐簿 a!y,!EB+Qu