[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: i;IhsKO0R  
labour and material cost index劳工及材料成本指数 +-5YmN'  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 [?$tu%Q(Z  
laissez-faire policy自由放任政策 <KoOJMx(  
land cost element土地成本因素 rx<P#y]3)  
Land Fund [Hong Kong Special Administrative Region Government Land Fund]土地基金〔香港特别行政区政府土地基金〕 :n%&  
land premium地价 Vk[M .=
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Land Registry Trading Fund土地注册处营运基金 7l
wFxP5QT  
land revenue地价收入 Jv]$@>#  
land transaction土地交易 q
amq9F$V  
landed cost抵岸价格；卸岸成本 Q;nC #cg  
land-holding company拥有土地的公司 hC]:+.Q+  
Laspeyres index formula拉斯佩尔指数公式 RfCu5Kn  
last in, first out method [LIFO method]后进先出计算法 2)QZYgfh  
last recorded price最后成交价 q$K}Fm1C  
last trading price最后成交价 Qz$nWsD  
late adjustment收市后的调整 - _ %~b  
late stamping逾期加盖印花 +u& 3pK>f  
latent reserve隐藏储备 Wdj| RKw  
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》 =&FaMR2  
law cost讼费 W!+=`[Ff  
law of bankruptcy破产法 #|=lU4Bf  
law of diminishing return报酬递减规律；报酬递减法则 {*  w _*  
law of insolvency破产清盘法 f9d{{u  
lay member [Council of SEHK]外界理事〔联交所理事会〕 # |OA>[  
leading indicator领先指标；领先经济指标 'cc{sjG  
leap-frogging跳增 Q`-Xx  
lease租契；租约 7(|f@Y~*  
leasehold interest租赁权益；批租权益 `/B+  
leasehold property批租土地财产 T;S6<J  
leave pay假期工资 xjrL@LO#  
ledger分类帐 Q=#FvsF#z3  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 #n|eq{fkK  
ledger book分类帐簿 K&T.~2' >