[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: n*Q4G}p  
labour and material cost index劳工及材料成本指数 Hv+:fr"  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 HMFl/ %z  
laissez-faire policy自由放任政策 ?WMi S]Q\  
land cost element土地成本因素 }v,W-gA  
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〕 5Bzuj`  
land premium地价 bmSpbX\  
Land Registry Trading Fund土地注册处营运基金 E^'C"6  
land revenue地价收入 E)RI!0Ra  
land transaction土地交易 Sk!v,gx  
landed cost抵岸价格；卸岸成本 2>`m<&y  
land-holding company拥有土地的公司 OcLg3.:L  
Laspeyres index formula拉斯佩尔指数公式 6Lav.x\W  
last in, first out method [LIFO method]后进先出计算法  |UABar b  
last recorded price最后成交价 M5
5e=  
last trading price最后成交价
R20a(4m  
late adjustment收市后的调整 ~x9 W{B]  
late stamping逾期加盖印花 e=YO.HT  
latent reserve隐藏储备 a [0N,t  
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》 $Cut  
law cost讼费 (4E.Li<O  
law of bankruptcy破产法 s=3EBh  
law of diminishing return报酬递减规律；报酬递减法则 5Q2T
T $P  
law of insolvency破产清盘法 !Q<8c =f  
lay member [Council of SEHK]外界理事〔联交所理事会〕 M M/BJ  
leading indicator领先指标；领先经济指标 q\-xg*'  
leap-frogging跳增 *#3voJjV(  
lease租契；租约 F%Ro98?{  
leasehold interest租赁权益；批租权益 {^2({A#&  
leasehold property批租土地财产 w;z@py
  
leave pay假期工资 ~Q3WBOjn  
ledger分类帐  m,xy4  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 Xd90n>4S  
ledger book分类帐簿 '|h./.K