[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: 'u$$ scGt  
labour and material cost index劳工及材料成本指数 o\8yYX  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 bzmT.!  
laissez-faire policy自由放任政策 AF l]w'=  
land cost element土地成本因素 QdG_zK>|e  
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〕 AMvM H  
land premium地价
RNiZ2:  
Land Registry Trading Fund土地注册处营运基金 J(S.iTD  
land revenue地价收入 @ q2Yka  
land transaction土地交易 Q5iuK#/  
landed cost抵岸价格；卸岸成本 2<yE3:VX  
land-holding company拥有土地的公司 'uBW1,  
Laspeyres index formula拉斯佩尔指数公式 0W9,uC2:N  
last in, first out method [LIFO method]后进先出计算法 uA:|#mO  
last recorded price最后成交价 u%#bu^4"  
last trading price最后成交价 K3TMTY<p  
late adjustment收市后的调整 y-{^L`%Mk  
late stamping逾期加盖印花 vKDRjrF-  
latent reserve隐藏储备 8OZc:/  
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》 3t(nV4uDF  
law cost讼费 BULX*eOt  
law of bankruptcy破产法 IR|A
lIv  
law of diminishing return报酬递减规律；报酬递减法则 J \1&3r|R  
law of insolvency破产清盘法 x\!Qe\lE  
lay member [Council of SEHK]外界理事〔联交所理事会〕 zMKW@  
leading indicator领先指标；领先经济指标 %K /=7  
leap-frogging跳增 k#ED#']N  
lease租契；租约 VLc=!W}  
leasehold interest租赁权益；批租权益 CfoSow-  
leasehold property批租土地财产 X&t)S?eCos  
leave pay假期工资 5Y"lr Y38  
ledger分类帐 g%#" 5Kr  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 t *82^KDU  
ledger book分类帐簿 Tl%#N"