[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: M;iaNL(  
labour and material cost index劳工及材料成本指数 --
^D)n  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 b$$XriD]  
laissez-faire policy自由放任政策 E?9_i :IX  
land cost element土地成本因素 wj'iU&aca  
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〕 ]#:xl}'LS  
land premium地价 _-!
6@^+  
Land Registry Trading Fund土地注册处营运基金 n/|/Womr  
land revenue地价收入 23OVy^b  
land transaction土地交易 qFs<s<]  
landed cost抵岸价格；卸岸成本 ,o}[q92@w  
land-holding company拥有土地的公司 ~IqT>  
Laspeyres index formula拉斯佩尔指数公式 ZDDwh&h  
last in, first out method [LIFO method]后进先出计算法 hPk+vvXtK  
last recorded price最后成交价 I9Sh~vTm=u  
last trading price最后成交价 {VNeh  
late adjustment收市后的调整 RsOK5XnQn  
late stamping逾期加盖印花 wlpbfO e/  
latent reserve隐藏储备 C,<TAm  
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》 hT]p8m aRZ  
law cost讼费 (w^&NU'e  
law of bankruptcy破产法 g8x8
u|  
law of diminishing return报酬递减规律；报酬递减法则  ]_pL79y  
law of insolvency破产清盘法 HkV/+ {;S~  
lay member [Council of SEHK]外界理事〔联交所理事会〕 <QkfvK]Q  
leading indicator领先指标；领先经济指标 [`b{eLCFX]  
leap-frogging跳增 s24H.>Z  
lease租契；租约 l|fd,  
leasehold interest租赁权益；批租权益 -qEr-[z  
leasehold property批租土地财产 <n:?WP~U  
leave pay假期工资 '9[_w$~(  
ledger分类帐 p{, fW k  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 &%bX&;ECzf  
ledger book分类帐簿 5 O6MI4: