[专业英语]注册会计师英语加试实用资料大全3 [复制链接]

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labour and material cost index劳工及材料成本指数 .H[ Lo>  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 XSHwE)m  
laissez-faire policy自由放任政策 qI4R`P"  
land cost element土地成本因素 '%eaK_+7  
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〕 6U,U[MWJ  
land premium地价 bCY^.S-  
Land Registry Trading Fund土地注册处营运基金 2jrX  
land revenue地价收入 {
_k!!p6  
land transaction土地交易 =E6i1x%j  
landed cost抵岸价格；卸岸成本 &a2V-|G',  
land-holding company拥有土地的公司 8YJqM,t5)  
Laspeyres index formula拉斯佩尔指数公式 kHo;9j-U  
last in, first out method [LIFO method]后进先出计算法 =vqE=:X6  
last recorded price最后成交价 u[6` Jr~  
last trading price最后成交价 Fm[?@Z&wP  
late adjustment收市后的调整 zM9).D H  
late stamping逾期加盖印花 [<3Q$*Ew  
latent reserve隐藏储备 no\}aTx  
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》 a s< q  
law cost讼费 ?XTg%U  
law of bankruptcy破产法 7Hr4yh[j&  
law of diminishing return报酬递减规律；报酬递减法则 sP8-gkkor  
law of insolvency破产清盘法 V;(*\"O  
lay member [Council of SEHK]外界理事〔联交所理事会〕 )lngef /D_  
leading indicator领先指标；领先经济指标 MCWG*~f  
leap-frogging跳增 Ph7(JV{  
lease租契；租约 ~:RDw<PWp  
leasehold interest租赁权益；批租权益 ~1wdAq`'a  
leasehold property批租土地财产 W)Kpnb7  
leave pay假期工资 xzGsfd  
ledger分类帐 N-?|]4e/  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 NId~|&\  
ledger book分类帐簿 ?
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