[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 7${<u0((!  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 i.E2a)  
laissez-faire policy自由放任政策 e"hfeNphz  
land cost element土地成本因素 <D a-rv8  
Land Fund [Hong Kong Special Administrative Region Government Land Fund]土地基金〔香港特别行政区政府土地基金〕 P<vl+&*  
land premium地价 ?oYO !  
Land Registry Trading Fund土地注册处营运基金 Sp\TaUzg  
land revenue地价收入 /S]$Hu|  
land transaction土地交易 LhL |ETrJ  
landed cost抵岸价格；卸岸成本
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land-holding company拥有土地的公司
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Laspeyres index formula拉斯佩尔指数公式 a&'9[9E1  
last in, first out method [LIFO method]后进先出计算法 T<n`i~~  
last recorded price最后成交价 J j=qC{]  
last trading price最后成交价 <@Q27oEuA  
late adjustment收市后的调整 Em!- W5*s  
late stamping逾期加盖印花 Z VXPp-M  
latent reserve隐藏储备 d2
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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》 o898pg  
law cost讼费 j:%,lcF  
law of bankruptcy破产法 &GLDoLk6[  
law of diminishing return报酬递减规律；报酬递减法则 ek&~A0k_o  
law of insolvency破产清盘法 Y#os6|MV#  
lay member [Council of SEHK]外界理事〔联交所理事会〕 'x%gJi#   
leading indicator领先指标；领先经济指标 ) ^En  
leap-frogging跳增 'APx  
lease租契；租约 S/E&&{`ls  
leasehold interest租赁权益；批租权益 vbmt0d f  
leasehold property批租土地财产 ~9]vd|  
leave pay假期工资 {.LJ(|(Mz  
ledger分类帐 c4AJ`f.5  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 PSJj$bt;<+  
ledger book分类帐簿 _%CM<z e