[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: |yow(2(F@  
labour and material cost index劳工及材料成本指数 ('.r_F  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 7Cj6Kw5k  
laissez-faire policy自由放任政策 H GRH9W  
land cost element土地成本因素 JdeGQ  
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〕 s\dF7/b  
land premium地价 Fs EPM"&?h  
Land Registry Trading Fund土地注册处营运基金 m`lsUN,  
land revenue地价收入 |CFTOe\q  
land transaction土地交易 gkyv[  
landed cost抵岸价格；卸岸成本 UN*XLHio  
land-holding company拥有土地的公司 GT"gB$Mh  
Laspeyres index formula拉斯佩尔指数公式 *
6e 5T  
last in, first out method [LIFO method]后进先出计算法 & ]/Z~Vt  
last recorded price最后成交价 cU'^ Ja?%  
last trading price最后成交价 K+_$ WT_  
late adjustment收市后的调整 e7.!=R{6  
late stamping逾期加盖印花 ;eeu 9_$  
latent reserve隐藏储备 77ID 82  
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》 pP6pn~}  
law cost讼费 %A<|@OSdOa  
law of bankruptcy破产法 c);(+b  
law of diminishing return报酬递减规律；报酬递减法则 7 n=fB#!*3  
law of insolvency破产清盘法 *Q8d&$ ^  
lay member [Council of SEHK]外界理事〔联交所理事会〕 LMvsYc~]q  
leading indicator领先指标；领先经济指标 B3^4,'  
leap-frogging跳增 ;tF7GjEp  
lease租契；租约 G6b\4}E  
leasehold interest租赁权益；批租权益 D'823,-).  
leasehold property批租土地财产 e/<Og\}P/
 
leave pay假期工资 A"@C }f  
ledger分类帐 \;>idbV  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 GU yc
1{6  
ledger book分类帐簿 qeyBZ8BG