[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: @.k5MOn  
labour and material cost index劳工及材料成本指数 |-n ('gQ[  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 57U%`  
laissez-faire policy自由放任政策 $R";  
land cost element土地成本因素 E[UO5X  
Land Fund [Hong Kong Special Administrative Region Government Land Fund]土地基金〔香港特别行政区政府土地基金〕 D{R/#vM jk  
land premium地价 <^Nk.E  
Land Registry Trading Fund土地注册处营运基金 s{ =5-:  
land revenue地价收入 mY`@'  
land transaction土地交易 dQai4e>[  
landed cost抵岸价格；卸岸成本 X($ 6IL6m  
land-holding company拥有土地的公司 } C_
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Laspeyres index formula拉斯佩尔指数公式 ]/_G-2.R  
last in, first out method [LIFO method]后进先出计算法 v`SY6;<2  
last recorded price最后成交价 v~}5u 5$O  
last trading price最后成交价 EX4 C.C|d  
late adjustment收市后的调整 kQ~ %=pn  
late stamping逾期加盖印花 K@ 6`-|I  
latent reserve隐藏储备 GQ<Ds{exs>  
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》 tn{8u7  
law cost讼费 *2=W5LaK.  
law of bankruptcy破产法 ?gN9k d)  
law of diminishing return报酬递减规律；报酬递减法则 l DnMjK\M  
law of insolvency破产清盘法 fe';b[q)#  
lay member [Council of SEHK]外界理事〔联交所理事会〕 {V0>iN:~S  
leading indicator领先指标；领先经济指标 0V3gKd7  
leap-frogging跳增 #X5hSw;  
lease租契；租约 E+z18Lf?  
leasehold interest租赁权益；批租权益 -E]Sk&4Gj  
leasehold property批租土地财产 [ fxuUmU  
leave pay假期工资 8?1o<8hV  
ledger分类帐 5qRc4d'  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 HlPG3LD!  
ledger book分类帐簿 H} 6CKP}