[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: 7)~/`w)P  
labour and material cost index劳工及材料成本指数 |FH/Q-7[  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 je.mX/Lpj  
laissez-faire policy自由放任政策 ^oM*f{9  
land cost element土地成本因素 9;kWuP>k4u  
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〕 }*;Hhbox  
land premium地价 !<@Zf4 m  
Land Registry Trading Fund土地注册处营运基金 G.1pg]P!  
land revenue地价收入 tFXG4+$D  
land transaction土地交易 0
/;T\9  
landed cost抵岸价格；卸岸成本 co#%~KqMu  
land-holding company拥有土地的公司 s>^*GQw  
Laspeyres index formula拉斯佩尔指数公式 Z3=t"  
last in, first out method [LIFO method]后进先出计算法 +Nyx2(g<m  
last recorded price最后成交价 #|)GarDG  
last trading price最后成交价 |0BmEF  
late adjustment收市后的调整 KD=T04v  
late stamping逾期加盖印花 )N<>L/R  
latent reserve隐藏储备 {V,rWg  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 -_v[oqf$  
law cost讼费 F(:+[$)  
law of bankruptcy破产法 3%>"|Y
e}A  
law of diminishing return报酬递减规律；报酬递减法则 + ,0RrD )  
law of insolvency破产清盘法 $GPenQ~},  
lay member [Council of SEHK]外界理事〔联交所理事会〕 $wAVM/u&  
leading indicator领先指标；领先经济指标 L3'o2@$  
leap-frogging跳增 gtJUQu p2  
lease租契；租约 %.[t(F  
leasehold interest租赁权益；批租权益 -7>vh|3
 
leasehold property批租土地财产 8g^OXZ   
leave pay假期工资 J8~3LE )G  
ledger分类帐 1vu=2|QN  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 lhKd<Y"  
ledger book分类帐簿 >DpnIWn