[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: 8U,VpuQ:  
labour and material cost index劳工及材料成本指数 W;~ f865  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 p=F!)TnJN  
laissez-faire policy自由放任政策 4DhG
p  
land cost element土地成本因素 YyOPgF] M  
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〕 +O`3eP`u  
land premium地价 ?f@g1jJP  
Land Registry Trading Fund土地注册处营运基金 32yGIR
V  
land revenue地价收入 12 y=Eh  
land transaction土地交易 ${(v Er#}k  
landed cost抵岸价格；卸岸成本 2tz%A~}4  
land-holding company拥有土地的公司 ze* =7  
Laspeyres index formula拉斯佩尔指数公式 Swugt"`nN  
last in, first out method [LIFO method]后进先出计算法 sb8%!>C  
last recorded price最后成交价 !O;su~7  
last trading price最后成交价 Q-A:0F&{t  
late adjustment收市后的调整 yVF1*#"  
late stamping逾期加盖印花 -Ky<P<@ezm  
latent reserve隐藏储备 [k1N-';;;  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 =;9
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law cost讼费 ug?gVK  
law of bankruptcy破产法 zKRt\;PW  
law of diminishing return报酬递减规律；报酬递减法则 9f UD68Nob  
law of insolvency破产清盘法 'p%aHK{  
lay member [Council of SEHK]外界理事〔联交所理事会〕 m A cny$u  
leading indicator领先指标；领先经济指标 /j7e q  
leap-frogging跳增 T@K= *p  
lease租契；租约 ^\<nOzU?  
leasehold interest租赁权益；批租权益  :P,g,  
leasehold property批租土地财产 ?vA)F)MS  
leave pay假期工资 5ynBVrYf  
ledger分类帐 U.XvS''E  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 UA> 3,|gV1  
ledger book分类帐簿 }s+
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