[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&?im<  
labour and material cost index劳工及材料成本指数 re> rr4@  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 &89oO@5  
laissez-faire policy自由放任政策 1S@vGq}  
land cost element土地成本因素 (b`]M`Fc  
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〕 bH"hX  
land premium地价 eh"3NRrN  
Land Registry Trading Fund土地注册处营运基金 m3o,@=b  
land revenue地价收入 LjV]0%j?r  
land transaction土地交易 S_~z-`;h!  
landed cost抵岸价格；卸岸成本 7FRmx4(!  
land-holding company拥有土地的公司 ~c6}
 
Laspeyres index formula拉斯佩尔指数公式 610D%F  
last in, first out method [LIFO method]后进先出计算法 ~on(3|$  
last recorded price最后成交价 }NsUnbxT  
last trading price最后成交价 c6Y\n%d&  
late adjustment收市后的调整 .^b;osAU  
late stamping逾期加盖印花 Wb S4pdA  
latent reserve隐藏储备 EI\9_}@,  
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》  &y<ZE  
law cost讼费 ?McQr1  
law of bankruptcy破产法 "s\L~R.&  
law of diminishing return报酬递减规律；报酬递减法则 4lZ$;:Jg  
law of insolvency破产清盘法 xLx]_R()  
lay member [Council of SEHK]外界理事〔联交所理事会〕 !ti6  
leading indicator领先指标；领先经济指标 TRsE %  
leap-frogging跳增 iOG
[>u0h  
lease租契；租约 z $MV%F  
leasehold interest租赁权益；批租权益 P6MRd/y |  
leasehold property批租土地财产 I*VCpaA  
leave pay假期工资 E= `6-H{  
ledger分类帐 LdB($4,  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 .Lfo)?zG  
ledger book分类帐簿 n8.kE)?