[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: m Iu-  
labour and material cost index劳工及材料成本指数 V'vDXzk\  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 hVQ TW[  
laissez-faire policy自由放任政策 6L--FY>.-  
land cost element土地成本因素 &%YFO'>>}  
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〕 XRU^7@Ylks  
land premium地价 Efo,5  
Land Registry Trading Fund土地注册处营运基金 V,>_L  
land revenue地价收入 2q2;Uo`"S.  
land transaction土地交易 xgl~4  
landed cost抵岸价格；卸岸成本 b?&=gm%oU  
land-holding company拥有土地的公司 HA}pr6Z  
Laspeyres index formula拉斯佩尔指数公式 [H#*#v  
last in, first out method [LIFO method]后进先出计算法 <a>\.d9#)7  
last recorded price最后成交价 4fe$0mye  
last trading price最后成交价 -!]Ie4"  
late adjustment收市后的调整 DwTqj=l  
late stamping逾期加盖印花 IEb"tsel  
latent reserve隐藏储备 }Ip"j]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》 VKa -  
law cost讼费 [E_+fT  
law of bankruptcy破产法 I"*;fdm  
law of diminishing return报酬递减规律；报酬递减法则 Bsm>^zZ`YU  
law of insolvency破产清盘法 :UuPy|>  
lay member [Council of SEHK]外界理事〔联交所理事会〕 ;1Kxqpz_i  
leading indicator领先指标；领先经济指标 Iq&S6l <0  
leap-frogging跳增  N7lWeF  
lease租契；租约 H*U\P2C!)  
leasehold interest租赁权益；批租权益 <,S0C\la=  
leasehold property批租土地财产 9T*%CI  
leave pay假期工资 mPR(4Ol.  
ledger分类帐 yK"OZ2Mv  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 M,YlhL  
ledger book分类帐簿 %SV"iXxY