[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: IOb*GT
b  
labour and material cost index劳工及材料成本指数 9^,Lc1"M>  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 "B=  
laissez-faire policy自由放任政策 WX=Jl<  
land cost element土地成本因素 b?TO=~k,  
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〕 q<\ 
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land premium地价 {p;zuCF1  
Land Registry Trading Fund土地注册处营运基金  /<HRwG\w  
land revenue地价收入 L
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land transaction土地交易 ;ado0-VQi'  
landed cost抵岸价格；卸岸成本 4kG,*3&2  
land-holding company拥有土地的公司 'qjeXqGH$  
Laspeyres index formula拉斯佩尔指数公式 9{-EJ)  
last in, first out method [LIFO method]后进先出计算法 <<(wa j  
last recorded price最后成交价 
.z 6fv  
last trading price最后成交价 ~V&aUDO>/  
late adjustment收市后的调整 [21=5S   
late stamping逾期加盖印花 . C&ktU4  
latent reserve隐藏储备  '`eO\huf  
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》 |p><'Q%*  
law cost讼费 6,d@p  
law of bankruptcy破产法 >}!mQpAO  
law of diminishing return报酬递减规律；报酬递减法则 -M[$Zy^  
law of insolvency破产清盘法 ZkAU17f  
lay member [Council of SEHK]外界理事〔联交所理事会〕 A3| Dz&@:  
leading indicator领先指标；领先经济指标 Gs9:6  
leap-frogging跳增 hvA^n@nr  
lease租契；租约 <z]cy
Xv/  
leasehold interest租赁权益；批租权益 V>ieh2G(  
leasehold property批租土地财产 Fe]B&n  
leave pay假期工资 c%&:6QniZ  
ledger分类帐 sA'6ty  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 Hj:r[/  
ledger book分类帐簿 1jy9lP=