[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: S4N(cn&  
labour and material cost index劳工及材料成本指数 D-2.fjo9!  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 0fm*` 4Q  
laissez-faire policy自由放任政策 UH? p]4Nz  
land cost element土地成本因素 eujK4s  
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〕 :u6JjW[a)  
land premium地价 ]0c+/ \b&  
Land Registry Trading Fund土地注册处营运基金 08s_v=cF  
land revenue地价收入 F(5hmr  
land transaction土地交易 ?YQPlv:<o.  
landed cost抵岸价格；卸岸成本 !8 -oR6/$%  
land-holding company拥有土地的公司 .pPm~2]z  
Laspeyres index formula拉斯佩尔指数公式 =-KMb`xT  
last in, first out method [LIFO method]后进先出计算法  foRD{Hx  
last recorded price最后成交价 a(IY\q[Wh  
last trading price最后成交价 ~1 ~Xfo>  
late adjustment收市后的调整 0v)bA}k  
late stamping逾期加盖印花 c$:1:B9\  
latent reserve隐藏储备 <IJu7t>  
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》 uR;gVO+QC  
law cost讼费 2f>PO +4S{  
law of bankruptcy破产法 KS}hU~
 
law of diminishing return报酬递减规律；报酬递减法则 q[3x2sR  
law of insolvency破产清盘法 :#5xA?=* S  
lay member [Council of SEHK]外界理事〔联交所理事会〕 'G&{GVbXY  
leading indicator领先指标；领先经济指标 @I`C#~   
leap-frogging跳增 urBc=3Rz  
lease租契；租约 3S*AxAeg  
leasehold interest租赁权益；批租权益 {ZU1x C  
leasehold property批租土地财产 0(U#)  
leave pay假期工资 ,Lpixnm]  
ledger分类帐 *
\}}Bv+9  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 [AU II*:}  
ledger book分类帐簿 z~*g~RKS!