[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: sGb{9.WK  
labour and material cost index劳工及材料成本指数 $N\Ja*g  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 .2pK.$.  
laissez-faire policy自由放任政策 ca}2TT&t  
land cost element土地成本因素 .-=vx 
r  
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〕 xpI wrJO  
land premium地价 : jx4{
V  
Land Registry Trading Fund土地注册处营运基金 &R siVBA  
land revenue地价收入 [V!tVDs&'o  
land transaction土地交易 S$k&vc(0  
landed cost抵岸价格；卸岸成本 2(nlJ7R  
land-holding company拥有土地的公司 I|J/F}@p  
Laspeyres index formula拉斯佩尔指数公式 OH"XrCX7n  
last in, first out method [LIFO method]后进先出计算法 {U1m.30n  
last recorded price最后成交价 HqTjl4
ai  
last trading price最后成交价 W`&hp6Jq  
late adjustment收市后的调整 e*!kZAf  
late stamping逾期加盖印花 qVPeB,kIz  
latent reserve隐藏储备 {|\.i  
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》 8] ikygt"  
law cost讼费 aP`P)3O6)1  
law of bankruptcy破产法 5?L<N:;J_  
law of diminishing return报酬递减规律；报酬递减法则 d"N
LE'R  
law of insolvency破产清盘法 or]IZ2^n  
lay member [Council of SEHK]外界理事〔联交所理事会〕 ^J d r>@  
leading indicator领先指标；领先经济指标 a: S -  
leap-frogging跳增 6r_)sHf  
lease租契；租约 y?0nI<}}HK  
leasehold interest租赁权益；批租权益 b[7]F  
leasehold property批租土地财产 _~pbqa,  
leave pay假期工资 b
6M  
ledger分类帐 8V(pugJ  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 T>GM%^h,7-  
ledger book分类帐簿 N<-Gk6`C/