[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: D?.H|%  
labour and material cost index劳工及材料成本指数 ' nIKkQ" N  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 E]O/'-
 
laissez-faire policy自由放任政策 =O%Hf bx  
land cost element土地成本因素 icK>
|
  
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〕 gCV+amP  
land premium地价 N o
OrQ m  
Land Registry Trading Fund土地注册处营运基金 FW"n+7T  
land revenue地价收入 -bd'sv  
land transaction土地交易 V1#:[o63+  
landed cost抵岸价格；卸岸成本 ni$;"RGC  
land-holding company拥有土地的公司 1'B&e)  
Laspeyres index formula拉斯佩尔指数公式 =f?vpKq40  
last in, first out method [LIFO method]后进先出计算法 7!F -.kG  
last recorded price最后成交价 D wfw|h  
last trading price最后成交价 RNo~}#  
late adjustment收市后的调整 =4[ U<opP  
late stamping逾期加盖印花 xs6k r  
latent reserve隐藏储备 T@jv0/(+  
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》 @?JFqwq!  
law cost讼费 @+{F\SD\  
law of bankruptcy破产法 HDO_r(i  
law of diminishing return报酬递减规律；报酬递减法则  |b4f3n  
law of insolvency破产清盘法 h_HPm h
5  
lay member [Council of SEHK]外界理事〔联交所理事会〕 r]0>A&,  
leading indicator领先指标；领先经济指标 ;e{e ?,[  
leap-frogging跳增 +'/C(5y)0X  
lease租契；租约 XL7||9,(h  
leasehold interest租赁权益；批租权益 dY{qdQQ}  
leasehold property批租土地财产 )g?ox{Hol  
leave pay假期工资 |LRAb#F\  
ledger分类帐 EK&";(x2(  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 I5@8=rFk  
ledger book分类帐簿 p\P)