[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: sz%'=J~!V  
labour and material cost index劳工及材料成本指数 J|2OmbJe  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 #v`J]I)$  
laissez-faire policy自由放任政策 A1(=7ZKz
 
land cost element土地成本因素 |lhVk\X  
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〕 e(m#elX  
land premium地价 G\:^9!nwY~  
Land Registry Trading Fund土地注册处营运基金 f*^)
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land revenue地价收入 Wg2Y`2@t  
land transaction土地交易 53cW`F  
landed cost抵岸价格；卸岸成本 GP\Pk/E  
land-holding company拥有土地的公司 Y l1sAf/  
Laspeyres index formula拉斯佩尔指数公式 Qc
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last in, first out method [LIFO method]后进先出计算法 O[[#\BL  
last recorded price最后成交价 Q1?G7g]N  
last trading price最后成交价 -] .Y";  
late adjustment收市后的调整 ^#VyIF3q  
late stamping逾期加盖印花 ^N5BJ'[F:  
latent reserve隐藏储备 vQpR0IEf]e  
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》 }{Ncww!iN  
law cost讼费 Z:PsQ~M  
law of bankruptcy破产法 h[0,/`qb{  
law of diminishing return报酬递减规律；报酬递减法则 F!;0eS"xp  
law of insolvency破产清盘法 U,4:yc,)s  
lay member [Council of SEHK]外界理事〔联交所理事会〕 -S"$S16D  
leading indicator领先指标；领先经济指标 @ i
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leap-frogging跳增 Xbb('MoI63  
lease租契；租约 PDnwaK   
leasehold interest租赁权益；批租权益 YkKq}DXj  
leasehold property批租土地财产 t%n3~i4X:  
leave pay假期工资 {IW pI *  
ledger分类帐 )MKzAAt~  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 /f7Fv*z/  
ledger book分类帐簿 t$z FsFTQ