[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: 17lc5#^L  
labour and material cost index劳工及材料成本指数 #VuiY  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 (wp?tMN5#  
laissez-faire policy自由放任政策 H6Kt^s<6xu  
land cost element土地成本因素 J6J; !~>_  
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〕 1ifPc5j}  
land premium地价 lmx'w  
Land Registry Trading Fund土地注册处营运基金 3Ol`i$  
land revenue地价收入 > M4QEv  
land transaction土地交易 !I Byv%m&\  
landed cost抵岸价格；卸岸成本  wTn"  
land-holding company拥有土地的公司 ]U.YbWe^  
Laspeyres index formula拉斯佩尔指数公式 G}`Hu_ [\)  
last in, first out method [LIFO method]后进先出计算法 eSSv8[u  
last recorded price最后成交价 ?r R, h{~  
last trading price最后成交价 !%'c$U2  
late adjustment收市后的调整 o vX9  
late stamping逾期加盖印花 $B@K  
latent reserve隐藏储备 <a=k"'0  
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》 5dhT?/qvc  
law cost讼费 T]?QCf  
law of bankruptcy破产法 =mh)b]].4\  
law of diminishing return报酬递减规律；报酬递减法则 !{4bC  
law of insolvency破产清盘法 Q".
AmHn  
lay member [Council of SEHK]外界理事〔联交所理事会〕 Mh5 =]O+  
leading indicator领先指标；领先经济指标 rY(^6[!  
leap-frogging跳增 $c24lJ#/  
lease租契；租约 0^3@>>^  
leasehold interest租赁权益；批租权益 ]|/\Sd  
leasehold property批租土地财产 vU, ]UJ}  
leave pay假期工资 zbP#y~[  
ledger分类帐 3
o^oq  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 z*&r@P -  
ledger book分类帐簿 i)+2?<]