[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: Q>#)LHX  
labour and material cost index劳工及材料成本指数 Ugee?;]lu  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 K!$\REs  
laissez-faire policy自由放任政策 #lLn='
4  
land cost element土地成本因素 c@"i?  
Land Fund [Hong Kong Special Administrative Region Government Land Fund]土地基金〔香港特别行政区政府土地基金〕 3XYIbXnk  
land premium地价 Nys'4kx7  
Land Registry Trading Fund土地注册处营运基金 ^OGH5@"  
land revenue地价收入 & Q|f*T  
land transaction土地交易 _bvtJZ3i  
landed cost抵岸价格；卸岸成本 L?/M2zc 9Y  
land-holding company拥有土地的公司 } S WA| x  
Laspeyres index formula拉斯佩尔指数公式 l[x`*+ON:2  
last in, first out method [LIFO method]后进先出计算法 ivDG3>"JG  
last recorded price最后成交价 %WXVfkD  
last trading price最后成交价 [1[[$ Dr  
late adjustment收市后的调整 ~ 33@H  
late stamping逾期加盖印花 ^.><t+tM  
latent reserve隐藏储备 Yg:74; .  
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》 AyI}LQm]u  
law cost讼费 -*-zU#2|  
law of bankruptcy破产法 X/?h!
Y}  
law of diminishing return报酬递减规律；报酬递减法则 2EI m  
law of insolvency破产清盘法 ` wsMybe#  
lay member [Council of SEHK]外界理事〔联交所理事会〕 _4x[}e7KF  
leading indicator领先指标；领先经济指标 A16-  
leap-frogging跳增 NnSI)*%'  
lease租契；租约 O#89M%  
leasehold interest租赁权益；批租权益 [fJFH^&?hr  
leasehold property批租土地财产 J6?_?XzToT  
leave pay假期工资 t]YLt ,  
ledger分类帐 /*xmv $  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 J{'zkR?Lr  
ledger book分类帐簿 =kZwB*7