[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: IipG?v0z~  
labour and material cost index劳工及材料成本指数 Nh7D&#z  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 o&2(xI2  
laissez-faire policy自由放任政策 V=!tZ[4z$h  
land cost element土地成本因素 vby[#S|  
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〕 O+vuv,gNi  
land premium地价 Kt
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Land Registry Trading Fund土地注册处营运基金 u<`CkYT  
land revenue地价收入 <^j,jX  
land transaction土地交易 _jmkAmeu  
landed cost抵岸价格；卸岸成本 C3|(XChqC  
land-holding company拥有土地的公司 X}?`G?'  
Laspeyres index formula拉斯佩尔指数公式 3Qt-%=b&  
last in, first out method [LIFO method]后进先出计算法 V+7x_>!&)  
last recorded price最后成交价 OhT?W
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last trading price最后成交价 eNN)2-96  
late adjustment收市后的调整 -)%l{@Mr  
late stamping逾期加盖印花 2BA'Zu`  
latent reserve隐藏储备 M7R.?nk  
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》 UR')) 1n  
law cost讼费 a4gJ-FE  
law of bankruptcy破产法 %X(iAoxbj  
law of diminishing return报酬递减规律；报酬递减法则 `9;:mR $  
law of insolvency破产清盘法 R +H0+omj  
lay member [Council of SEHK]外界理事〔联交所理事会〕 X) lzBM  
leading indicator领先指标；领先经济指标 [d="94Ab  
leap-frogging跳增 9Xw(|22  
lease租契；租约 wfH#E2+pk  
leasehold interest租赁权益；批租权益 }:UNL^
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leasehold property批租土地财产 w i,}sEoM  
leave pay假期工资 uW*)B_
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ledger分类帐 ~(4;P%L:  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 eR,ePyA;  
ledger book分类帐簿 *g =ey?1S