[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: !mmMAsd,  
labour and material cost index劳工及材料成本指数 "+F'WCJ-(*  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 <W"W13*j!  
laissez-faire policy自由放任政策 hJ}i+[~be  
land cost element土地成本因素 qz-QVY,  
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〕 t;e&[eg  
land premium地价 Q5+1'mzAB  
Land Registry Trading Fund土地注册处营运基金 YX0ysE*V:&  
land revenue地价收入 4+RR`I8$Ge  
land transaction土地交易 )D, KG_7l  
landed cost抵岸价格；卸岸成本 Qd[_W^QI  
land-holding company拥有土地的公司 k {
*QU(  
Laspeyres index formula拉斯佩尔指数公式 Hc)z:x;Sj  
last in, first out method [LIFO method]后进先出计算法 _v,0"_"  
last recorded price最后成交价   Q.g/  
last trading price最后成交价 [0 F~e  
late adjustment收市后的调整 ,@`?I6nKy  
late stamping逾期加盖印花 }e?H(nZS7h  
latent reserve隐藏储备 zR"cj  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 fjh|V9H  
law cost讼费 P8tdT3*6/  
law of bankruptcy破产法 Y}:~6`-jj  
law of diminishing return报酬递减规律；报酬递减法则 h: ' |)O  
law of insolvency破产清盘法 m\L`$=eO8  
lay member [Council of SEHK]外界理事〔联交所理事会〕 r )F;8
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leading indicator领先指标；领先经济指标 mlnF,+s  
leap-frogging跳增 Y2u\~.;oq  
lease租契；租约 y6XOq>  
leasehold interest租赁权益；批租权益 b(iF0U>&  
leasehold property批租土地财产 q&
3 ;e4  
leave pay假期工资 VI0wul~M  
ledger分类帐 :GXF=Df  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 b3ohTmy
4(  
ledger book分类帐簿 T6U/}&{O