[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*AC.  
labour and material cost index劳工及材料成本指数 !O)qYmK]|  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 YQVcECj  
laissez-faire policy自由放任政策 :.&{Z"  
land cost element土地成本因素 +AI`R`Tm  
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〕 DTY<0Q.  
land premium地价 >D_F!_  
Land Registry Trading Fund土地注册处营运基金 Pil;/t)"  
land revenue地价收入 Tr.hmGU  
land transaction土地交易 !OE*z $\  
landed cost抵岸价格；卸岸成本 X")|Uw8Kl/  
land-holding company拥有土地的公司 wda';@y5(  
Laspeyres index formula拉斯佩尔指数公式 d2jr8U  
last in, first out method [LIFO method]后进先出计算法 6|=j+rScv  
last recorded price最后成交价 \:/Lc{*}MD  
last trading price最后成交价 Zb(t3I>n  
late adjustment收市后的调整 e!X(yJI[O6  
late stamping逾期加盖印花 PT
_KXk  
latent reserve隐藏储备 dM]#WBOPy  
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》 :.nRN`e  
law cost讼费 ,XB%\[pKe  
law of bankruptcy破产法 @d&H]5  
law of diminishing return报酬递减规律；报酬递减法则 GozPvR^/  
law of insolvency破产清盘法 >^SEWZ_[  
lay member [Council of SEHK]外界理事〔联交所理事会〕 BIMKsF Zt  
leading indicator领先指标；领先经济指标 +5X DF  
leap-frogging跳增 ZYMw}]#((E  
lease租契；租约 qL 5>o>J  
leasehold interest租赁权益；批租权益 bToq$%sCg  
leasehold property批租土地财产 <kc#thL  
leave pay假期工资 FFcB54ALTf  
ledger分类帐 >l5u54^3K  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 @x{`\AM|%  
ledger book分类帐簿 ht6244: