[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 2t'^  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 t,|`#
6Ft  
laissez-faire policy自由放任政策 T0Lh"_X3  
land cost element土地成本因素 Hbz>D5$  
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〕 NUH;\*]8s  
land premium地价 <:=}1t.Z  
Land Registry Trading Fund土地注册处营运基金 4E[ 9)n+YV  
land revenue地价收入 CD|)TXy  
land transaction土地交易 b?D hhf  
landed cost抵岸价格；卸岸成本 R$qp3I  
land-holding company拥有土地的公司 $*EK v'g[n  
Laspeyres index formula拉斯佩尔指数公式 S !Dq8  
last in, first out method [LIFO method]后进先出计算法 D=*3Xd  
last recorded price最后成交价 rXR=fj= 2  
last trading price最后成交价 et[n;nl>V  
late adjustment收市后的调整 -olD!zKS  
late stamping逾期加盖印花 @64PdM!L  
latent reserve隐藏储备 VB x,q3.  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 [|{2&830  
law cost讼费 !Yuu~|  
law of bankruptcy破产法 )+ }\NCFh  
law of diminishing return报酬递减规律；报酬递减法则 ^id9_RU   
law of insolvency破产清盘法  -58  
lay member [Council of SEHK]外界理事〔联交所理事会〕 3q7Z?1'o  
leading indicator领先指标；领先经济指标 L
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leap-frogging跳增 Jv*[@ -.k  
lease租契；租约 ]ADj9  
leasehold interest租赁权益；批租权益 d&mSoPf  
leasehold property批租土地财产 ""-#b^DQ  
leave pay假期工资 ktQMkEj#  
ledger分类帐 ke$g[g  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 &fH;A X.  
ledger book分类帐簿 ' fXBWi6