[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: E@7";&\-8  
labour and material cost index劳工及材料成本指数 Se%FqI  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 Nf%jLK~  
laissez-faire policy自由放任政策 KaZ*HPe(  
land cost element土地成本因素 e 9U\48  
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〕 1K"``EvNB  
land premium地价 Gc<Jx|Q7  
Land Registry Trading Fund土地注册处营运基金 5 b( [1*  
land revenue地价收入 6cb;iA  
land transaction土地交易 KtA0 8?B  
landed cost抵岸价格；卸岸成本 ]tanvJG}'  
land-holding company拥有土地的公司 <:W]uT  
Laspeyres index formula拉斯佩尔指数公式 Ma0_!|i  
last in, first out method [LIFO method]后进先出计算法 !r,ZyJU  
last recorded price最后成交价 Xl.h&x0? 8  
last trading price最后成交价 u7UqN  
late adjustment收市后的调整 !O-q13\Y  
late stamping逾期加盖印花 cH.T6u_%  
latent reserve隐藏储备 =4/LixsV|  
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》 'sn%+oN  
law cost讼费 C=t:0.:PJ  
law of bankruptcy破产法 u 3wF)B{  
law of diminishing return报酬递减规律；报酬递减法则 ! %S9H2Lv  
law of insolvency破产清盘法 {l-,Jbfi`  
lay member [Council of SEHK]外界理事〔联交所理事会〕 vHcB^Z  
leading indicator领先指标；领先经济指标 o) `zb?  
leap-frogging跳增 ,]w-!I  
lease租契；租约 n6ETWjP  
leasehold interest租赁权益；批租权益 HIcx"y  
leasehold property批租土地财产 aEW Z*y  
leave pay假期工资 p{"p<XFyO  
ledger分类帐 c BQ|mA  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 S)p{4`p%  
ledger book分类帐簿 {:$0j|zL1