[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: af[dkuv  
labour and material cost index劳工及材料成本指数 auB+g'l  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 Us[F@  
laissez-faire policy自由放任政策 bz1`f>%l  
land cost element土地成本因素 KfK5e{yT  
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〕 uKY1AC__  
land premium地价 iqF|IVPoi  
Land Registry Trading Fund土地注册处营运基金 7#H Se#0J  
land revenue地价收入 ~Y1nU-  
land transaction土地交易 4U$M0 =  
landed cost抵岸价格；卸岸成本 ^Ux.s Q  
land-holding company拥有土地的公司 P e} T  
Laspeyres index formula拉斯佩尔指数公式 1Uah IePf  
last in, first out method [LIFO method]后进先出计算法 p;%5o0{1  
last recorded price最后成交价 RP^L.X(7^  
last trading price最后成交价 $;";i:H`  
late adjustment收市后的调整 K=4|GZ~p}`  
late stamping逾期加盖印花 [$]-W$j+  
latent reserve隐藏储备 D3O)Tj@:}(  
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》 U[pR`u
 
law cost讼费 \+ Es e-la  
law of bankruptcy破产法
1n)YCSA  
law of diminishing return报酬递减规律；报酬递减法则 Tv,ZS   
law of insolvency破产清盘法 J6 A3Hrg  
lay member [Council of SEHK]外界理事〔联交所理事会〕 c?Zi/7  
leading indicator领先指标；领先经济指标 ZlMS=<hgFx  
leap-frogging跳增 T7Y+ WfYh  
lease租契；租约 do l8O  
leasehold interest租赁权益；批租权益 {\h:k\k  
leasehold property批租土地财产 ErQGVE;zk  
leave pay假期工资 -LFk7a  
ledger分类帐 P#:nXc$  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 +wEsfYW  
ledger book分类帐簿 F$s: \N