[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: \?tE,\Ln  
labour and material cost index劳工及材料成本指数 7D&O5Z=%+  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 F ~SA3M:  
laissez-faire policy自由放任政策 {'cm;V+  
land cost element土地成本因素 2 :oAS
  
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〕 z94#:jPmG  
land premium地价 `:.a5  
Land Registry Trading Fund土地注册处营运基金 #?"^:,Y  
land revenue地价收入 4v.{C"M  
land transaction土地交易 zt;aB>jz#  
landed cost抵岸价格；卸岸成本 *47HN7  
land-holding company拥有土地的公司 HjCe/J ;  
Laspeyres index formula拉斯佩尔指数公式 +?)R
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last in, first out method [LIFO method]后进先出计算法 'D'H)J  
last recorded price最后成交价 X4eo
E  
last trading price最后成交价 YJGP8  
late adjustment收市后的调整 ;oCSKY4  
late stamping逾期加盖印花
!mH !W5&  
latent reserve隐藏储备 y**YFQ*sc  
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》 $+|. @ss  
law cost讼费 %0Ibi  
law of bankruptcy破产法 xL [3R   
law of diminishing return报酬递减规律；报酬递减法则 i&^]qL|J  
law of insolvency破产清盘法 X'{o/U.  
lay member [Council of SEHK]外界理事〔联交所理事会〕 BdrYc^?JL]  
leading indicator领先指标；领先经济指标 < v1.+  
leap-frogging跳增 )LAG$Cn  
lease租契；租约 1>=%TIO)  
leasehold interest租赁权益；批租权益 6L"b O'_5K  
leasehold property批租土地财产 )=nB32~J"  
leave pay假期工资 'i<%kL@  
ledger分类帐
m yy*rt  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 ;Wg
kf_3  
ledger book分类帐簿 =%SH2kb