[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!3D5z]n9  
labour and material cost index劳工及材料成本指数 i*T -9IP  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 4rpry@1  
laissez-faire policy自由放任政策 Rt@O@oDI  
land cost element土地成本因素 WwxV}?Cf+  
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〕 6!([Hu#= *  
land premium地价 02-% B~oP  
Land Registry Trading Fund土地注册处营运基金 vTC{  
land revenue地价收入 k+hl6$:Qj%  
land transaction土地交易 =JxEM7r  
landed cost抵岸价格；卸岸成本 =o'g5Be<F  
land-holding company拥有土地的公司 x WM?E1@  
Laspeyres index formula拉斯佩尔指数公式 & s:\tL  
last in, first out method [LIFO method]后进先出计算法 Y3SV6""y/  
last recorded price最后成交价 C* 0ZF  
last trading price最后成交价 uXb}oUC  
late adjustment收市后的调整 ~Q}!4LH  
late stamping逾期加盖印花 A.~wgJDO  
latent reserve隐藏储备 7JBr{3;eS  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 R^"mGe\LL  
law cost讼费 d?V/V'T[  
law of bankruptcy破产法 [I
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law of diminishing return报酬递减规律；报酬递减法则
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law of insolvency破产清盘法 g
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lay member [Council of SEHK]外界理事〔联交所理事会〕 U
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leading indicator领先指标；领先经济指标 Qv J29  
leap-frogging跳增 46~nwi$,^  
lease租契；租约 '-3K`[  
leasehold interest租赁权益；批租权益 L^K,YlNBR  
leasehold property批租土地财产 =,X*40=  
leave pay假期工资  HYv-5:B  
ledger分类帐 Z/  L%?zH  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统  \+:`nz3m  
ledger book分类帐簿 8/;@4^Ux