[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: 9v , y  
labour and material cost index劳工及材料成本指数  _qt  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 duCXCX^n T  
laissez-faire policy自由放任政策 { M[iYFg=  
land cost element土地成本因素 ?&U~X)Q  
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〕 %
JA^b5''  
land premium地价 we*E}U4  
Land Registry Trading Fund土地注册处营运基金 lqAv  
land revenue地价收入 H6$pA^  
land transaction土地交易 r>"l:GZ  
landed cost抵岸价格；卸岸成本 w5Ucj*A\  
land-holding company拥有土地的公司 XwU1CejP0  
Laspeyres index formula拉斯佩尔指数公式 4Xn-L&0z  
last in, first out method [LIFO method]后进先出计算法 i5*/ZA_  
last recorded price最后成交价 LR" 7e  
last trading price最后成交价 Di$++T8"  
late adjustment收市后的调整 4Xv."L  
late stamping逾期加盖印花 jz
ZE
P4  
latent reserve隐藏储备 sN1I
+X  
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》 2Aa  
law cost讼费 "QtkNy%E  
law of bankruptcy破产法 %]F{aR  
law of diminishing return报酬递减规律；报酬递减法则 i(q a'*  
law of insolvency破产清盘法 akgvV~
5  
lay member [Council of SEHK]外界理事〔联交所理事会〕 {qSYe!`  
leading indicator领先指标；领先经济指标 N{!@M_C^%R  
leap-frogging跳增 j(_6.zf  
lease租契；租约 3|/zlKZz  
leasehold interest租赁权益；批租权益 c+1<3)Q<  
leasehold property批租土地财产 %IUTi6P l  
leave pay假期工资 kH62#[J)yM  
ledger分类帐 nC9xN  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 jH9.N4L  
ledger book分类帐簿 P>*`<$FR