[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: t!RR5!  
labour and material cost index劳工及材料成本指数 O6Bs!0,  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 6nh!g  
laissez-faire policy自由放任政策 1>P[3Y@}  
land cost element土地成本因素 qd#?8  
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〕 0X@!i3eu  
land premium地价 Y$hYW  
Land Registry Trading Fund土地注册处营运基金 8uq^Q 4SU  
land revenue地价收入 AE`X4q  
land transaction土地交易 `s5<PCq  
landed cost抵岸价格；卸岸成本 d4KTwn5g  
land-holding company拥有土地的公司 K}"xZy Tm1  
Laspeyres index formula拉斯佩尔指数公式 YXI_ '  
last in, first out method [LIFO method]后进先出计算法 .zQ:u{FT  
last recorded price最后成交价 IvGQ7 VLr  
last trading price最后成交价 wBZ=IMDu\  
late adjustment收市后的调整 ,Oa-AF/p  
late stamping逾期加盖印花 )[RLCZ  
latent reserve隐藏储备 eJA$J=^R;  
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》 1Q\P] -  
law cost讼费 jGpSECs  
law of bankruptcy破产法 T<(1)N1H`  
law of diminishing return报酬递减规律；报酬递减法则 /aS=vjs  
law of insolvency破产清盘法 BrF/-F  
lay member [Council of SEHK]外界理事〔联交所理事会〕 VuA7rIF$66  
leading indicator领先指标；领先经济指标 MuXp*s3[  
leap-frogging跳增 mM&Sq;JJ;  
lease租契；租约 |/<,71Ae  
leasehold interest租赁权益；批租权益 0/K?'&$yvb  
leasehold property批租土地财产 %@tKcQ  
leave pay假期工资 /jl{~R#1  
ledger分类帐 ;6S,|rC]  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 JPQWRK^  
ledger book分类帐簿 -!MrG68