[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: rY!uc!  
labour and material cost index劳工及材料成本指数 4E |6l  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 Xp} vJl   
laissez-faire policy自由放任政策 Xb^\{s?b  
land cost element土地成本因素 f6L_uk`{  
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〕 jq0tMTb%L  
land premium地价 !W%HAlUAG[  
Land Registry Trading Fund土地注册处营运基金 M?cKt
.t  
land revenue地价收入 ~2H7_+.#  
land transaction土地交易 WQ5sC[&   
landed cost抵岸价格；卸岸成本 Ab2g),;c  
land-holding company拥有土地的公司 }uHc7gTBF7  
Laspeyres index formula拉斯佩尔指数公式 4G>|It  
last in, first out method [LIFO method]后进先出计算法 3(5RUI-  
last recorded price最后成交价 9)l_(*F  
last trading price最后成交价 .v" lY2:N  
late adjustment收市后的调整 ax^${s|{-  
late stamping逾期加盖印花 K%pmE?%,8  
latent reserve隐藏储备 _yWH\ 5@  
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》 ,\IqKRcYU  
law cost讼费 2 !;4mij,  
law of bankruptcy破产法 rp'fli?0e  
law of diminishing return报酬递减规律；报酬递减法则 3-mw-;.  
law of insolvency破产清盘法 phc1AN=[E  
lay member [Council of SEHK]外界理事〔联交所理事会〕 g?>AY2f[5  
leading indicator领先指标；领先经济指标 b f74 "  
leap-frogging跳增 -8tA~;p
 
lease租契；租约 1=;QWb6  
leasehold interest租赁权益；批租权益 7%E1F)%  
leasehold property批租土地财产 *c AoE l  
leave pay假期工资 jVA~]a  
ledger分类帐 YjX=@  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 sN C?o[9l!  
ledger book分类帐簿 ,{Ab=xV