[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: BA@E  
labour and material cost index劳工及材料成本指数 D$l!lRu8+L  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 }3 xkA  
laissez-faire policy自由放任政策 $DHE%IN`  
land cost element土地成本因素 WvfP9(-  
Land Fund [Hong Kong Special Administrative Region Government Land Fund]土地基金〔香港特别行政区政府土地基金〕 x^
`/&+m  
land premium地价 E)-;sFz  
Land Registry Trading Fund土地注册处营运基金 pGs?Y81  
land revenue地价收入 ciS +.%7  
land transaction土地交易 |  0  
landed cost抵岸价格；卸岸成本 2!#
g\"  
land-holding company拥有土地的公司 #,#`<h!  
Laspeyres index formula拉斯佩尔指数公式 :-?ZU4)  
last in, first out method [LIFO method]后进先出计算法 ?+zFa2J  
last recorded price最后成交价 Z^kE]Ir#EV  
last trading price最后成交价 Y`g oV  
late adjustment收市后的调整 r=Xo;d*TE  
late stamping逾期加盖印花 x,gk]
Cf  
latent reserve隐藏储备 n0KpKH<&  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》  DTO_IP  
law cost讼费 T]th3*  
law of bankruptcy破产法 |=0vgwd"S  
law of diminishing return报酬递减规律；报酬递减法则 aC1z.?!U  
law of insolvency破产清盘法 +>PsQ^^x  
lay member [Council of SEHK]外界理事〔联交所理事会〕 UT;%I_i!'  
leading indicator领先指标；领先经济指标 7_\ G|Zd  
leap-frogging跳增 NBk0P*SI  
lease租契；租约 lOm01&^"E  
leasehold interest租赁权益；批租权益
|[`YGA4  
leasehold property批租土地财产 m.lR]!Y=w  
leave pay假期工资 [* <x)  
ledger分类帐 ,p|Q/M^  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 NjIPHM$g  
ledger book分类帐簿 )Rn\6 ka