[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: 6q0)/|,@  
labour and material cost index劳工及材料成本指数 x+'Ea.^  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 wM;=^br  
laissez-faire policy自由放任政策 `RURC"  
land cost element土地成本因素 {H9
g&pfv  
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〕 oL>o*/  
land premium地价 I`g&>  
Land Registry Trading Fund土地注册处营运基金 \>.[QQVI"l  
land revenue地价收入 x2b t^!t.  
land transaction土地交易 =)iA U/*N  
landed cost抵岸价格；卸岸成本 +m~3InW q  
land-holding company拥有土地的公司 EUgKJ=jw  
Laspeyres index formula拉斯佩尔指数公式 x|^p9m"=%  
last in, first out method [LIFO method]后进先出计算法 e&[~}f?  
last recorded price最后成交价 &K=)YpT  
last trading price最后成交价 , :KJ({wM  
late adjustment收市后的调整 ZN'B@E=p  
late stamping逾期加盖印花 0d~?|Nv -  
latent reserve隐藏储备 w9gfva$&  
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》 hQL@q7tUr  
law cost讼费 ao(Lv+   
law of bankruptcy破产法 Y|/,*,u+  
law of diminishing return报酬递减规律；报酬递减法则 `t Ks|GQf  
law of insolvency破产清盘法 ]D2d=\  
lay member [Council of SEHK]外界理事〔联交所理事会〕 k"/}9[6:U5  
leading indicator领先指标；领先经济指标 `!ja0Sq]U  
leap-frogging跳增 28}L.>5k  
lease租契；租约 w#L`|cYCm  
leasehold interest租赁权益；批租权益 &f)pU>Di  
leasehold property批租土地财产 k#V\O2lb  
leave pay假期工资 Ck/w:i@>?  
ledger分类帐 K}whqe]j  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 pd.pY*B<[  
ledger book分类帐簿 H:z<]R c