[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: peOoZdJd  
labour and material cost index劳工及材料成本指数 6E^9>  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 aVr=7PeF  
laissez-faire policy自由放任政策 ]#G1 ]U  
land cost element土地成本因素 &FYv4J  
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〕 .C ,dV7  
land premium地价 9-24c  
Land Registry Trading Fund土地注册处营运基金 1rLxF{,  
land revenue地价收入 ~C
3Ada@4  
land transaction土地交易 bqx2lQf,_  
landed cost抵岸价格；卸岸成本 YQD/vc~8G  
land-holding company拥有土地的公司 o#BI_ #b  
Laspeyres index formula拉斯佩尔指数公式 \g)?7>M|  
last in, first out method [LIFO method]后进先出计算法 }qZ^S9  
last recorded price最后成交价 xj3{Ke`6  
last trading price最后成交价 [qkc6sqo  
late adjustment收市后的调整 pr,1pqiAf  
late stamping逾期加盖印花 HW#@e kh  
latent reserve隐藏储备 >Ad`_g6Wew  
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》 kX:1=+{xg  
law cost讼费 1&9w]\Ae7l  
law of bankruptcy破产法 hb)C"q=  
law of diminishing return报酬递减规律；报酬递减法则 l7IF9b$c  
law of insolvency破产清盘法 K*4ib/'E a  
lay member [Council of SEHK]外界理事〔联交所理事会〕 s vS)7]{cU  
leading indicator领先指标；领先经济指标 %mzDmrzq  
leap-frogging跳增 >}JEX]V  
lease租契；租约 U9awN&1([  
leasehold interest租赁权益；批租权益 \%V !& !'  
leasehold property批租土地财产 Py/~Q-8p  
leave pay假期工资 Q|2*V1"r<2  
ledger分类帐 :1@jl2,  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 6
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ledger book分类帐簿 \ (` C*d