[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: h$!qb'|  
labour and material cost index劳工及材料成本指数 y.Py>GJJ1S  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 5^k #
fl2  
laissez-faire policy自由放任政策 7]Egu D4  
land cost element土地成本因素 ) E\pQ5&  
Land Fund [Hong Kong Special Administrative Region Government Land Fund]土地基金〔香港特别行政区政府土地基金〕 TsD >m  
land premium地价 ^$(|(N[;   
Land Registry Trading Fund土地注册处营运基金 [|YMnV<B  
land revenue地价收入 #[8gH>7
 
land transaction土地交易 :/3`+&T^/  
landed cost抵岸价格；卸岸成本 x[X.// :  
land-holding company拥有土地的公司 $#!~K2$  
Laspeyres index formula拉斯佩尔指数公式 CY:pYke=  
last in, first out method [LIFO method]后进先出计算法 La!PGZ{  
last recorded price最后成交价 s-*XAnot  
last trading price最后成交价 k}/: xN"  
late adjustment收市后的调整 -H \nFJ6+  
late stamping逾期加盖印花 cE3c o(j  
latent reserve隐藏储备 UaBR;v-.B3  
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》 75F&s,4+   
law cost讼费 }y w\+fc  
law of bankruptcy破产法 Bw$-*FYE  
law of diminishing return报酬递减规律；报酬递减法则 Rm RV8 WJ6  
law of insolvency破产清盘法 sw&Qks?V  
lay member [Council of SEHK]外界理事〔联交所理事会〕 y|aWUX/a  
leading indicator领先指标；领先经济指标 %[0"[<1a  
leap-frogging跳增 ^ey\ c1K  
lease租契；租约 L \$zr,=C  
leasehold interest租赁权益；批租权益 M;E&@[5  
leasehold property批租土地财产 bhI8b/  
leave pay假期工资 >eXNw}_j  
ledger分类帐 9we=aX5  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 29GiNy+ob  
ledger book分类帐簿 ck}y-,>,[O