[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: ;*MLRXq  
labour and material cost index劳工及材料成本指数 | Bi!  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 l\i)$=d&g  
laissez-faire policy自由放任政策 ](hE^\ SC  
land cost element土地成本因素 P&f7@MOV.P  
Land Fund [Hong Kong Special Administrative Region Government Land Fund]土地基金〔香港特别行政区政府土地基金〕 ;+"+3  
land premium地价 ^ 0Mt*e{q  
Land Registry Trading Fund土地注册处营运基金 &Xf}8^T<V  
land revenue地价收入 wb0L.'jyR)  
land transaction土地交易 <7~'; K  
landed cost抵岸价格；卸岸成本 =i[\-  
land-holding company拥有土地的公司 .[_L=_.  
Laspeyres index formula拉斯佩尔指数公式 v/_  
last in, first out method [LIFO method]后进先出计算法 r]6
C  
last recorded price最后成交价 OGl}-kw  
last trading price最后成交价 mHRiugb!  
late adjustment收市后的调整 'tH_p  
late stamping逾期加盖印花 q#%xro>m  
latent reserve隐藏储备 > ;*b|Ik  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 J\b^)  
law cost讼费 +{oG|r3L  
law of bankruptcy破产法 5?x>9Ca  
law of diminishing return报酬递减规律；报酬递减法则 M!o##* *`  
law of insolvency破产清盘法 Te[n,\Nb  
lay member [Council of SEHK]外界理事〔联交所理事会〕 %$.3V#?  
leading indicator领先指标；领先经济指标 BI%$c~wS  
leap-frogging跳增 {N+$Q'  
lease租契；租约 JJN.ugT}1  
leasehold interest租赁权益；批租权益 %lGl,me H  
leasehold property批租土地财产 @J/K-.r  
leave pay假期工资 uI )6M  
ledger分类帐 ]Gsv0Xk1  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 eceP0x  
ledger book分类帐簿 %WjXg:R