[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: :YU_ \EV  
labour and material cost index劳工及材料成本指数 Og?]y ^y  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 [ENm(e$sI  
laissez-faire policy自由放任政策 Ii/#cdgF  
land cost element土地成本因素 fK MbOqU_  
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〕 w

YJ. F  
land premium地价 uf (`I  
Land Registry Trading Fund土地注册处营运基金 nxP>IfSA  
land revenue地价收入 /,z4t f  
land transaction土地交易 7W6tz\Y  
landed cost抵岸价格；卸岸成本 :Uf\r `a9  
land-holding company拥有土地的公司 d([NU;  
Laspeyres index formula拉斯佩尔指数公式 >v9 ("  
last in, first out method [LIFO method]后进先出计算法 1O0o18'  
last recorded price最后成交价 {
mK=Vig  
last trading price最后成交价 hGx)X64Mw  
late adjustment收市后的调整 t%wC~1  
late stamping逾期加盖印花 p*8LS7UT  
latent reserve隐藏储备 z ) 2h\S  
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》 O<Rm9tZ8  
law cost讼费 CfA^Xp@vc  
law of bankruptcy破产法 N246RV1W  
law of diminishing return报酬递减规律；报酬递减法则 s('<ms  
law of insolvency破产清盘法 ika/ G G  
lay member [Council of SEHK]外界理事〔联交所理事会〕 jiMI&cl  
leading indicator领先指标；领先经济指标 Rdd[b?  
leap-frogging跳增 NuKktQd  
lease租契；租约 *wcb5p  
leasehold interest租赁权益；批租权益 EM+#h'%-  
leasehold property批租土地财产 %l!Gt"\xm  
leave pay假期工资 F'DO46  
ledger分类帐 8S[`(] )  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 y|1,h}H^n  
ledger book分类帐簿 5 iUT#