[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: &`TX4b^/!  
labour and material cost index劳工及材料成本指数 \R-u+ci$ZY  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 x(b&r g.-0  
laissez-faire policy自由放任政策 +&?VA!}.  
land cost element土地成本因素 i^IvT  
Land Fund [Hong Kong Special Administrative Region Government Land Fund]土地基金〔香港特别行政区政府土地基金〕 cE*|8'rSf  
land premium地价 |ntJ+  
Land Registry Trading Fund土地注册处营运基金 y ph  
land revenue地价收入 iqoPD4A  
land transaction土地交易 6U/wFT!7$  
landed cost抵岸价格；卸岸成本 IWT##']G  
land-holding company拥有土地的公司 Xj/X.  
Laspeyres index formula拉斯佩尔指数公式 akqXh 9g  
last in, first out method [LIFO method]后进先出计算法 |\_O8=B%  
last recorded price最后成交价 E>g'!  
last trading price最后成交价 \:=Phbn  
late adjustment收市后的调整 ADBw" ? >  
late stamping逾期加盖印花 W;-Qze\D  
latent reserve隐藏储备 |M K-~ep  
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》 d;;=s=j  
law cost讼费 K0E;4r  
law of bankruptcy破产法 !X
.N$0  
law of diminishing return报酬递减规律；报酬递减法则 -%N (X8  
law of insolvency破产清盘法 u\E.H5u27  
lay member [Council of SEHK]外界理事〔联交所理事会〕 cn\_;TYiJ  
leading indicator领先指标；领先经济指标 g]ihwm~  
leap-frogging跳增 nu3 A'E`'k  
lease租契；租约 +'Ge ?(E4_  
leasehold interest租赁权益；批租权益 #* Hhe>  
leasehold property批租土地财产 AjlG_F  
leave pay假期工资 isd[l-wAmf  
ledger分类帐 (~OwO_|3  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 q@!:<Ra,){  
ledger book分类帐簿 N4Lk3]