[专业英语]注册会计师英语加试实用资料大全3 [复制链接]

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labour and material cost index劳工及材料成本指数 (e8G (  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 ?)' 2l6  
laissez-faire policy自由放任政策 x* =sRf  
land cost element土地成本因素 JpxbB)/  
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〕 ^6aS]t  
land premium地价 2\nN4WL 5.  
Land Registry Trading Fund土地注册处营运基金 IObx^N_K  
land revenue地价收入 1O7]3&L@  
land transaction土地交易 )Ab6!"'  
landed cost抵岸价格；卸岸成本 Jh43)#G-  
land-holding company拥有土地的公司 7k]RO  
Laspeyres index formula拉斯佩尔指数公式 jWXR__>.  
last in, first out method [LIFO method]后进先出计算法 ^}o7*  
last recorded price最后成交价 +:>JZ $  
last trading price最后成交价 rps(Jos_~  
late adjustment收市后的调整 =9p
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late stamping逾期加盖印花 !6zyJc@01  
latent reserve隐藏储备 nw0L1TP/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》 (A29ZH  
law cost讼费 a#+>w5  
law of bankruptcy破产法 tx0Go'{  
law of diminishing return报酬递减规律；报酬递减法则 ~^I\crx,U%  
law of insolvency破产清盘法 i s L{9^  
lay member [Council of SEHK]外界理事〔联交所理事会〕 J]}FC{CD!  
leading indicator领先指标；领先经济指标 kDzj%sm!  
leap-frogging跳增 ?&znUoB  
lease租契；租约 4E=0qbt8  
leasehold interest租赁权益；批租权益 a`H\-G  
leasehold property批租土地财产 &P 8!]:  
leave pay假期工资 {~"7vkc+  
ledger分类帐 l80bHp=  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 J=UZ){c>:.  
ledger book分类帐簿 K8?zgRG3~N