[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: tE hr  
labour and material cost index劳工及材料成本指数 h W.2p+  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 `
^8*<+  
laissez-faire policy自由放任政策 VWvoQf^
+  
land cost element土地成本因素 ^Vo"fI`=C  
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〕 yFe
eG3n3  
land premium地价 ;) pl{_  
Land Registry Trading Fund土地注册处营运基金 jUY+3"?   
land revenue地价收入 c4]u&tvjJ  
land transaction土地交易 RV!<?[  
landed cost抵岸价格；卸岸成本 >[3X]n,0  
land-holding company拥有土地的公司 xdF guV8  
Laspeyres index formula拉斯佩尔指数公式 j@P5(3r  
last in, first out method [LIFO method]后进先出计算法 <'*4j\*  
last recorded price最后成交价 G=$}5; t  
last trading price最后成交价 vl5){@   
late adjustment收市后的调整 t .=Oj  
late stamping逾期加盖印花 1X@b?6  
latent reserve隐藏储备 ,YlQK;  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 do'ORcZ  
law cost讼费 XS/n>C  
law of bankruptcy破产法 B7 c[4  
law of diminishing return报酬递减规律；报酬递减法则 1X:&*a"5  
law of insolvency破产清盘法 ^ KAG|r9  
lay member [Council of SEHK]外界理事〔联交所理事会〕 zh?4K*>.k  
leading indicator领先指标；领先经济指标 j.& ;c'V$.  
leap-frogging跳增 %cj58zO|y  
lease租契；租约 &>=#w"skb6  
leasehold interest租赁权益；批租权益 xwLy|&  
leasehold property批租土地财产 TG]}X\c+V|  
leave pay假期工资 _;G=G5r  
ledger分类帐 aL)Hv k:  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 Yw^ Gti'<  
ledger book分类帐簿 [$:@X V(