[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: jeW0;Cz J~  
labour and material cost index劳工及材料成本指数 <1@_MYo  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 h?TE$&CL?  
laissez-faire policy自由放任政策 KctD=6  
land cost element土地成本因素 jem$R/4"  
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〕 $<yb~z7 J  
land premium地价 <y!BO  
Land Registry Trading Fund土地注册处营运基金 /yI~(8bO  
land revenue地价收入 n3)g{K^  
land transaction土地交易 b\^.5SEw  
landed cost抵岸价格；卸岸成本 c#l (~g$D+  
land-holding company拥有土地的公司 _2TIan}  
Laspeyres index formula拉斯佩尔指数公式 fkx 9I m4  
last in, first out method [LIFO method]后进先出计算法 p<![JeV  
last recorded price最后成交价 }FFW,x  
last trading price最后成交价 ^+P]
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late adjustment收市后的调整 <}UqtDF 0  
late stamping逾期加盖印花 O}
D]G%,m  
latent reserve隐藏储备 Ek4a C3  
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》
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law cost讼费 ];< [Cln%  
law of bankruptcy破产法 #ucOjdquq  
law of diminishing return报酬递减规律；报酬递减法则 Bg#NB  
law of insolvency破产清盘法 ypml22)kz  
lay member [Council of SEHK]外界理事〔联交所理事会〕 H_$"]iQ  
leading indicator领先指标；领先经济指标 9@S icqx   
leap-frogging跳增 hTy#Q.=  
lease租契；租约 3)T
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leasehold interest租赁权益；批租权益 uxR_(~8  
leasehold property批租土地财产 9(H8MUF0{  
leave pay假期工资 %;zA_Wg  
ledger分类帐 R{*p\;  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 }XAoMp  
ledger book分类帐簿 ` "9Y.KU