[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: <,:{Q75
  
labour and material cost index劳工及材料成本指数 =K: [26  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 eay|>xa2  
laissez-faire policy自由放任政策 Sn[xI9}O  
land cost element土地成本因素 |Z>-<]p9g  
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〕 @@H/q  
land premium地价 h3 HUdu  
Land Registry Trading Fund土地注册处营运基金 uUjjAGZ  
land revenue地价收入 `dm*vd  
land transaction土地交易 U$5x#{AFp  
landed cost抵岸价格；卸岸成本 Gor9&aJ1  
land-holding company拥有土地的公司 'u.Dt*.Uq  
Laspeyres index formula拉斯佩尔指数公式 /Qst :q  
last in, first out method [LIFO method]后进先出计算法
L"jA#ULg  
last recorded price最后成交价 )Ra: s>  
last trading price最后成交价 f(y+1
 
late adjustment收市后的调整 YXp\C"~g  
late stamping逾期加盖印花 ku,{NY f^Y  
latent reserve隐藏储备 0m3hL~0(a  
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》 ^$'
{:i  
law cost讼费 ! \s}A7  
law of bankruptcy破产法 +[ ?!@)  
law of diminishing return报酬递减规律；报酬递减法则 -Y524   
law of insolvency破产清盘法 '=;e# C`<{  
lay member [Council of SEHK]外界理事〔联交所理事会〕 UnDCC_ud  
leading indicator领先指标；领先经济指标 pJFn 8&!J  
leap-frogging跳增 bf/6AY7  
lease租契；租约 %fF,Fnf2  
leasehold interest租赁权益；批租权益 `LoRudf_`  
leasehold property批租土地财产 V<5. 4{[G  
leave pay假期工资 *w;?&)8%  
ledger分类帐 ,<Cl^ ^a,  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 #[bosb!R  
ledger book分类帐簿 
-n7@r