[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: YcwDNsk  
labour and material cost index劳工及材料成本指数 r#1W$~?>  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 a?GXVQ  
laissez-faire policy自由放任政策 66 R=  
land cost element土地成本因素 qN' 3{jiPL  
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〕 /F"eqMN  
land premium地价 cT@| $A  
Land Registry Trading Fund土地注册处营运基金 7A'E+>1d  
land revenue地价收入 K;rgLj0m  
land transaction土地交易 >@cBDS<6R  
landed cost抵岸价格；卸岸成本 bc~WJ+  
land-holding company拥有土地的公司 $|&<cenMT  
Laspeyres index formula拉斯佩尔指数公式 _=`DzudE  
last in, first out method [LIFO method]后进先出计算法 WHOy\j},V  
last recorded price最后成交价 Zos.WS#  
last trading price最后成交价 ;/wH/!b  
late adjustment收市后的调整 {{_v.d~1  
late stamping逾期加盖印花  E^ 5  
latent reserve隐藏储备 fibudkg'>  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 D4y!l~_,%M  
law cost讼费 B=%%3V)2  
law of bankruptcy破产法 +e*C`uP!  
law of diminishing return报酬递减规律；报酬递减法则 p<0=. ~  
law of insolvency破产清盘法 +]-'{%-zK  
lay member [Council of SEHK]外界理事〔联交所理事会〕 1i.3P$F  
leading indicator领先指标；领先经济指标 >Z3>  
leap-frogging跳增 )16+Pm8  
lease租契；租约 ZnAQO3%y  
leasehold interest租赁权益；批租权益 q2
7q/q8  
leasehold property批租土地财产 h@1/  
leave pay假期工资 Qx|HvT2P  
ledger分类帐 fr04n
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Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 pp1Kor  
ledger book分类帐簿 BQ[R)o