[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: {,,w5/k^  
labour and material cost index劳工及材料成本指数 dKhDO`.s  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 H;|^z@RB<  
laissez-faire policy自由放任政策 p.)G ],  
land cost element土地成本因素 c/b}39X  
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〕 F8.Fp[_tM  
land premium地价 *joM[ML` 6  
Land Registry Trading Fund土地注册处营运基金 ji: JLvf]%  
land revenue地价收入 4?;1cXXA  
land transaction土地交易 klv ]+F&[  
landed cost抵岸价格；卸岸成本 ob-y {x,R  
land-holding company拥有土地的公司 yPKeatH]  
Laspeyres index formula拉斯佩尔指数公式 6*Rz}RQ  
last in, first out method [LIFO method]后进先出计算法 y~jTI[kS  
last recorded price最后成交价 xrp%b1Sy  
last trading price最后成交价 h7T),UL  
late adjustment收市后的调整 nSBhz  
late stamping逾期加盖印花 #,6T.O  
latent reserve隐藏储备 hOj+z?  
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》 XpE847!soL  
law cost讼费 pWv1XTs@t:  
law of bankruptcy破产法 /Yg&:@L  
law of diminishing return报酬递减规律；报酬递减法则
R1w5,Zt  
law of insolvency破产清盘法 k 9z9{  
lay member [Council of SEHK]外界理事〔联交所理事会〕 &P|[YP37_  
leading indicator领先指标；领先经济指标 fq6%@M~  
leap-frogging跳增 [
fa4  
lease租契；租约 :/;/mHG]  
leasehold interest租赁权益；批租权益 \%=\4%:  
leasehold property批租土地财产 `NsjtT'_  
leave pay假期工资 E6A"Xo  
ledger分类帐 &&X,1/  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 !SQcV'  
ledger book分类帐簿 GrL{q;IO