[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 3W%6n-*
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LAF bid and offer rates流动资金调节机制的借入及拆出息率 {uaDpRt  
laissez-faire policy自由放任政策 0X5cn 0L^  
land cost element土地成本因素 Giv,%3'  
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〕 uLS]=:BT  
land premium地价 05q760I+  
Land Registry Trading Fund土地注册处营运基金 + U5Q/g  
land revenue地价收入 j#n ]q{s4  
land transaction土地交易 bTc>-e,  
landed cost抵岸价格；卸岸成本 |(3y09  
land-holding company拥有土地的公司 MO8}i?u=z  
Laspeyres index formula拉斯佩尔指数公式 Ig`q[o  
last in, first out method [LIFO method]后进先出计算法 q`'f /CS  
last recorded price最后成交价 sv%X8   
last trading price最后成交价 /GIGE##1F  
late adjustment收市后的调整 j8` B  
late stamping逾期加盖印花 'K?h6?#  
latent reserve隐藏储备 Uz^N6q  
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》 AygdAg'\  
law cost讼费 t<p#u=jOa  
law of bankruptcy破产法 DQQ]grU  
law of diminishing return报酬递减规律；报酬递减法则 h9H z6 >  
law of insolvency破产清盘法 SH{@yS[c!  
lay member [Council of SEHK]外界理事〔联交所理事会〕 5wx_ol}2  
leading indicator领先指标；领先经济指标 x|rc[e%k  
leap-frogging跳增 l/'Gbu ECm  
lease租契；租约 szsVk#p  
leasehold interest租赁权益；批租权益 cmG27\cRO  
leasehold property批租土地财产 *OG<+#*\_?  
leave pay假期工资 L1SKOM$  
ledger分类帐 f,TW|Y'{g  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 AOR?2u  
ledger book分类帐簿 4>jHS\jc