[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: F?Fs x)2k  
labour and material cost index劳工及材料成本指数 S#:yl>2  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 HkL:3 E.  
laissez-faire policy自由放任政策 *6`};ASK  
land cost element土地成本因素 *B3 4  
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〕 )&") J}@  
land premium地价 `q$a p$?  
Land Registry Trading Fund土地注册处营运基金 0 DsW1  
land revenue地价收入 \Qgc7ev  
land transaction土地交易 7;i [  
landed cost抵岸价格；卸岸成本 C]bre^q  
land-holding company拥有土地的公司 \,ko'48@  
Laspeyres index formula拉斯佩尔指数公式 l} =@9A @  
last in, first out method [LIFO method]后进先出计算法 l2*o@&.  
last recorded price最后成交价 DTMoZm  
last trading price最后成交价 (oxMBd+n1  
late adjustment收市后的调整 |lG7/\A  
late stamping逾期加盖印花 w~%Rxdh?8W  
latent reserve隐藏储备 )s~szmJoVD  
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》 v(`9+*  
law cost讼费 5@-[[ $dk  
law of bankruptcy破产法 csd~)a nb  
law of diminishing return报酬递减规律；报酬递减法则 Zn{Y+ce7d  
law of insolvency破产清盘法 TCLXO0  
lay member [Council of SEHK]外界理事〔联交所理事会〕 WZQ EBXs  
leading indicator领先指标；领先经济指标 {y%cTuC=  
leap-frogging跳增 ^B!cL~S*I  
lease租契；租约 8-&c%h 1  
leasehold interest租赁权益；批租权益 (Zz8 ldO  
leasehold property批租土地财产 }Sr=|j  
leave pay假期工资 O\+b1+&b3Y  
ledger分类帐 p&$O}AX|  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 /iw$\F |8  
ledger book分类帐簿 rT"3^,,