[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: XJ *W7HD  
labour and material cost index劳工及材料成本指数 P$hmDTn72  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 k1sR^&{l  
laissez-faire policy自由放任政策 %:=Jr#a  
land cost element土地成本因素 l ]CnLqf&  
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〕 r4wnfy  
land premium地价 X)^&5;\`  
Land Registry Trading Fund土地注册处营运基金 R1/87eB
 
land revenue地价收入 5Vu@gRk_  
land transaction土地交易 noSBwP|v*  
landed cost抵岸价格；卸岸成本 KOP*\\1 J  
land-holding company拥有土地的公司 >XomjU[srQ  
Laspeyres index formula拉斯佩尔指数公式 3`
^Na Q  
last in, first out method [LIFO method]后进先出计算法 zrazFI0G  
last recorded price最后成交价 ZnXq+^Z4  
last trading price最后成交价 RXWS,rF  
late adjustment收市后的调整 4 K<T_B/  
late stamping逾期加盖印花 L\/YS;Y  
latent reserve隐藏储备 %>)&QZig/  
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》 .=% ,DT"  
law cost讼费 :d`8:gv?  
law of bankruptcy破产法 h"849c;C.  
law of diminishing return报酬递减规律；报酬递减法则 *s}j:fJ  
law of insolvency破产清盘法 ;=oGg%@aP  
lay member [Council of SEHK]外界理事〔联交所理事会〕 {WYmO1  
leading indicator领先指标；领先经济指标 L|
pJ\~  
leap-frogging跳增 BdYl sYp  
lease租契；租约 U.0bbr  
leasehold interest租赁权益；批租权益 vo3[)BDbT  
leasehold property批租土地财产 j[q$;uSD  
leave pay假期工资 _3{,nhkf:!  
ledger分类帐 a8[Q1Fa4|  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 8
C 4=f  
ledger book分类帐簿 =S|^pN