[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: )kgy L,9  
labour and material cost index劳工及材料成本指数 z6FG^  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 C`knFGb  
laissez-faire policy自由放任政策 R`>E_SY  
land cost element土地成本因素 _.FxqH>  
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〕 C2eei're  
land premium地价 UmQ 9_H7  
Land Registry Trading Fund土地注册处营运基金 FJ>| l#nO  
land revenue地价收入 <h7C_^L10\  
land transaction土地交易 /2?GRwU~P  
landed cost抵岸价格；卸岸成本 rMf& HX  
land-holding company拥有土地的公司 -oe&1RrdVg  
Laspeyres index formula拉斯佩尔指数公式 ybf`7KEP2A  
last in, first out method [LIFO method]后进先出计算法 %qfEFhRC  
last recorded price最后成交价  |n~,$  
last trading price最后成交价 R4QXX7h!  
late adjustment收市后的调整 |'=R`@w~0  
late stamping逾期加盖印花 kfA%
%A  
latent reserve隐藏储备 2fI?P  
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》 )BS./zD*[<  
law cost讼费 D,1S-<  
law of bankruptcy破产法 &Cdk%@Tj]B  
law of diminishing return报酬递减规律；报酬递减法则 |3\ mH~Bw  
law of insolvency破产清盘法 (h|l$OL/  
lay member [Council of SEHK]外界理事〔联交所理事会〕 (D{9~^EO>a  
leading indicator领先指标；领先经济指标 YJXh|
@LT  
leap-frogging跳增 +~02j1Jx  
lease租契；租约 |7UR_(}KC  
leasehold interest租赁权益；批租权益 ]X4A)%i  
leasehold property批租土地财产 jcOxtDTSW  
leave pay假期工资 LYavth`@h  
ledger分类帐 (?YTQ8QR  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 sRb)*p'  
ledger book分类帐簿 $xlI"-(