[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: gX(8V*os^  
labour and material cost index劳工及材料成本指数 ~ujg250.L  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 <
bJ~Ol  
laissez-faire policy自由放任政策 }Qh%Z)  
land cost element土地成本因素 a YY1*^  
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〕 _)~|Z~  
land premium地价 uN0'n}c;1.  
Land Registry Trading Fund土地注册处营运基金 qc3?Aplj  
land revenue地价收入 w$`u_P|@E:  
land transaction土地交易 I]B9+Z?xo  
landed cost抵岸价格；卸岸成本 n.A*(@noe  
land-holding company拥有土地的公司 U+uIuhz  
Laspeyres index formula拉斯佩尔指数公式 _+gpdQq\p  
last in, first out method [LIFO method]后进先出计算法 wKJK!P  
last recorded price最后成交价 sA }X)aP  
last trading price最后成交价 qJ$S3B  
late adjustment收市后的调整 (A;HB@)[A  
late stamping逾期加盖印花 V3_qqz}`r  
latent reserve隐藏储备 3]>YBbXvE  
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》 ZRUAw,T*  
law cost讼费 FWo`oJeN  
law of bankruptcy破产法 -./Y  
law of diminishing return报酬递减规律；报酬递减法则 Koz0Xy  
law of insolvency破产清盘法 ! &
V,+}>)  
lay member [Council of SEHK]外界理事〔联交所理事会〕 ">s0B5F7  
leading indicator领先指标；领先经济指标 %Ip=3($Ku[  
leap-frogging跳增 <4;f?
eu  
lease租契；租约 tOPkx(  
leasehold interest租赁权益；批租权益 Kt_HJ!  
leasehold property批租土地财产 iz-O~T/^  
leave pay假期工资 mW)"~sA  
ledger分类帐 ~5Rh7   
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 bL5dCQxty  
ledger book分类帐簿 &0mhO+g