[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: XrMw$_0)  
labour and material cost index劳工及材料成本指数 n[i:$! ,  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 g co;8e_  
laissez-faire policy自由放任政策 ZRwN#?x  
land cost element土地成本因素 0%HAa|L,,  
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〕 ${ DSH  
land premium地价 6q0)/|,@  
Land Registry Trading Fund土地注册处营运基金 $JBb] v8_  
land revenue地价收入 ?=_w5D.3J  
land transaction土地交易 %Rr_fSoV  
landed cost抵岸价格；卸岸成本 TL$w~dY  
land-holding company拥有土地的公司 As^eL/m2L  
Laspeyres index formula拉斯佩尔指数公式 y9@j-m&  
last in, first out method [LIFO method]后进先出计算法 xi,fm  
last recorded price最后成交价 h5aPRPUg  
last trading price最后成交价 j3+ hsA/(k  
late adjustment收市后的调整 Q=[ IO,f  
late stamping逾期加盖印花 '< >Q20  
latent reserve隐藏储备 apM)$  
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》 ;<0~^,Xm  
law cost讼费 Y37qjV  
law of bankruptcy破产法 B 'd@ms  
law of diminishing return报酬递减规律；报酬递减法则 Dcs O~mg  
law of insolvency破产清盘法 &:g1*+  
lay member [Council of SEHK]外界理事〔联交所理事会〕 &h6 `hP_  
leading indicator领先指标；领先经济指标 "_BWUY  
leap-frogging跳增 %7\l +g,  
lease租契；租约 i"DyXIrk2  
leasehold interest租赁权益；批租权益 6y?uH;SL  
leasehold property批租土地财产 0d~?|Nv -  
leave pay假期工资 ,ag* /  
ledger分类帐 W_/$H_04+  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 T|(w-)mv  
ledger book分类帐簿 D=5%lL