[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;\iL?,  
labour and material cost index劳工及材料成本指数 {T^"`%[   
LAF bid and offer rates流动资金调节机制的借入及拆出息率 .W#
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laissez-faire policy自由放任政策 Az}.Z'LJ  
land cost element土地成本因素 '518S"T @  
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〕 a$*)d($  
land premium地价
q`l%NE  
Land Registry Trading Fund土地注册处营运基金 oWu2}#~z_  
land revenue地价收入 /Jjub3>Q  
land transaction土地交易 +EZ Lic  
landed cost抵岸价格；卸岸成本 F?wfh7q  
land-holding company拥有土地的公司 2|KgRk|!  
Laspeyres index formula拉斯佩尔指数公式 ?9Eshw2  
last in, first out method [LIFO method]后进先出计算法 Cz%tk}2  
last recorded price最后成交价 Sd!!1as  
last trading price最后成交价 h2SVDKj  
late adjustment收市后的调整 Stkyz:,(  
late stamping逾期加盖印花 R;wq
 
latent reserve隐藏储备 v\3:R,|'  
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》 5v f?E"\r  
law cost讼费 L"|~,
SVF  
law of bankruptcy破产法 %MQU&H9[  
law of diminishing return报酬递减规律；报酬递减法则 BB?vc(d  
law of insolvency破产清盘法 (}W+W\.  
lay member [Council of SEHK]外界理事〔联交所理事会〕 sw={bUr6G`  
leading indicator领先指标；领先经济指标 F~`Yh6v  
leap-frogging跳增 $?.0>0,<  
lease租契；租约 LyaFWx  
leasehold interest租赁权益；批租权益 Ua>lf8w<  
leasehold property批租土地财产 ^u?#fLr  
leave pay假期工资 Uq:WW1=kh  
ledger分类帐 `K,{Y_  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 H]6i1j  
ledger book分类帐簿 _.9):i2<SF