[专业英语]注册会计师英语加试实用资料大全3 [复制链接]

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labour and material cost index劳工及材料成本指数 H`8``#-|@S  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 '$As<LOEd/  
laissez-faire policy自由放任政策 qzw'zV  
land cost element土地成本因素 GhY1k ";  
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〕 }ZSQ>8a  
land premium地价 @UBjq%z  
Land Registry Trading Fund土地注册处营运基金 bb42
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land revenue地价收入 1QZ&Mj^
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land transaction土地交易 XS0xLt=  
landed cost抵岸价格；卸岸成本 HBys  
land-holding company拥有土地的公司 gw`B"c|  
Laspeyres index formula拉斯佩尔指数公式 N!Qg;(  
last in, first out method [LIFO method]后进先出计算法 E+"dq
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last recorded price最后成交价 S|rgCh!h  
last trading price最后成交价 t&5%?QyM  
late adjustment收市后的调整 Sx:Ur>?hd5  
late stamping逾期加盖印花 5G0
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latent reserve隐藏储备 JxLf?ad.  
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》 )5JU:jNy  
law cost讼费 o 47r<>t  
law of bankruptcy破产法 dt[k\ !-v  
law of diminishing return报酬递减规律；报酬递减法则 Z34Wbun4  
law of insolvency破产清盘法 M'`;{^<  
lay member [Council of SEHK]外界理事〔联交所理事会〕 =z{JgD/  
leading indicator领先指标；领先经济指标 ~
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leap-frogging跳增 HIGq%m=-x  
lease租契；租约 S.B<pjgt  
leasehold interest租赁权益；批租权益 #>Y'sd5'A  
leasehold property批租土地财产 0w'j+  
leave pay假期工资 133I.XBU  
ledger分类帐 FLoNE>q  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 %xlqF<  
ledger book分类帐簿 .t&R>9cZ^