[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: s(py7{ ^K  
labour and material cost index劳工及材料成本指数 N]FRL\K  
LAF bid and offer rates流动资金调节机制的借入及拆出息率  Gd A!8  
laissez-faire policy自由放任政策 % PzkVs  
land cost element土地成本因素 z~2{`pET  
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〕 G,>YzjMY`  
land premium地价 jyD~ER}J  
Land Registry Trading Fund土地注册处营运基金 Ma!  
land revenue地价收入 u7mPp3ZYK  
land transaction土地交易 Dtd~}-_Q  
landed cost抵岸价格；卸岸成本 UYxn?W.g  
land-holding company拥有土地的公司 dQT[pNp:  
Laspeyres index formula拉斯佩尔指数公式 ]I)ofXu]  
last in, first out method [LIFO method]后进先出计算法 Sm<*TH!\n_  
last recorded price最后成交价 /4O))}TX  
last trading price最后成交价 wU|@fm"  
late adjustment收市后的调整 Xfg3q.q  
late stamping逾期加盖印花 N!c FUZ5]  
latent reserve隐藏储备 R*vQvO%)h  
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》 @%fTdneH  
law cost讼费 j4,y+9U  
law of bankruptcy破产法 0g30nr)  
law of diminishing return报酬递减规律；报酬递减法则 ^mn!;nu  
law of insolvency破产清盘法 ;N#}3lpLqg  
lay member [Council of SEHK]外界理事〔联交所理事会〕 ^"O>EY':  
leading indicator领先指标；领先经济指标 P@PF"{S  
leap-frogging跳增 9287&+,0r  
lease租契；租约 -+{[.U<1jk  
leasehold interest租赁权益；批租权益 Y_Fn)(  
leasehold property批租土地财产 5IUdA?  
leave pay假期工资 7SS#V  
ledger分类帐 =s!0EwDH3  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 t@R[:n;+  
ledger book分类帐簿 oc)`hg2=