[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
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labour and material cost index劳工及材料成本指数 V #0F2GV<,  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 VV*Z5U@b  
laissez-faire policy自由放任政策 K{}U[@_tS  
land cost element土地成本因素 c7[<X<yk  
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〕 1 jJ>(S  
land premium地价 ' {L5 3cH=  
Land Registry Trading Fund土地注册处营运基金 cViEvS r  
land revenue地价收入 mZ^z%+Ca|  
land transaction土地交易 I]"wT2@T;7  
landed cost抵岸价格；卸岸成本 @{_L38. Nw  
land-holding company拥有土地的公司 (RR:{4
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Laspeyres index formula拉斯佩尔指数公式 gNdEPaaFI  
last in, first out method [LIFO method]后进先出计算法 nVF?. c  
last recorded price最后成交价 brA\Fp^  
last trading price最后成交价 [4NJ]r M%  
late adjustment收市后的调整 pcd*K)  
late stamping逾期加盖印花 p`jkyi  
latent reserve隐藏储备 d;3/Vr$t=  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 i(
^& ZmG  
law cost讼费 (5s$vcK  
law of bankruptcy破产法 0^41dfdE  
law of diminishing return报酬递减规律；报酬递减法则 vps</f!  
law of insolvency破产清盘法 O\h*?, )  
lay member [Council of SEHK]外界理事〔联交所理事会〕 gBzg'Z  
leading indicator领先指标；领先经济指标 @_Ko<fKSX  
leap-frogging跳增 d%:B,bck  
lease租契；租约 DD3.el}6a  
leasehold interest租赁权益；批租权益 cnQ;6LtFTz  
leasehold property批租土地财产 u%J04 vG"D  
leave pay假期工资 $niJw@zC  
ledger分类帐 2sj
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Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 }fps~R  
ledger book分类帐簿 \Kp!G1?_AY