[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: 0CQ\e1S,#  
labour and material cost index劳工及材料成本指数 ]&qujH^Dd*  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 ]k_@F6 A  
laissez-faire policy自由放任政策 P8Fq %k  
land cost element土地成本因素 t*<.^+Vd  
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〕 MSoLx' <  
land premium地价 ^{_`j E  
Land Registry Trading Fund土地注册处营运基金 7:I` ~ @m  
land revenue地价收入 pRD8/7@(B{  
land transaction土地交易 Z'>Xn^  
landed cost抵岸价格；卸岸成本 ngcXS2S_  
land-holding company拥有土地的公司 T#Qn\8  
Laspeyres index formula拉斯佩尔指数公式 |%g^6RN  
last in, first out method [LIFO method]后进先出计算法 k;R*mg*K  
last recorded price最后成交价 D!ToCVo s  
last trading price最后成交价 N't*eCi  
late adjustment收市后的调整 ]YQlCx`  
late stamping逾期加盖印花 /<9VKMR_k  
latent reserve隐藏储备 MZB0vdx  
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》 +iir]"8  
law cost讼费 PtCwr)B,  
law of bankruptcy破产法 Fa,a)JY>  
law of diminishing return报酬递减规律；报酬递减法则 vAbMU  
law of insolvency破产清盘法 .ZFs+8 qU>  
lay member [Council of SEHK]外界理事〔联交所理事会〕 5*{U!${a  
leading indicator领先指标；领先经济指标 5u MP31  
leap-frogging跳增 0R>M_|  
lease租契；租约 5. 5
 
leasehold interest租赁权益；批租权益 
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leasehold property批租土地财产 >;dMumX  
leave pay假期工资 29 L~SMf  
ledger分类帐 G%  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 I&U?8  
ledger book分类帐簿 {j+w|; dZF