[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: J ZNyC!u  
labour and material cost index劳工及材料成本指数  l58l  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 /Sh4pu"'  
laissez-faire policy自由放任政策 BDnBBbBrz  
land cost element土地成本因素 A1 b6Zt  
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〕 A7e_w 7?a  
land premium地价 "pl[(rc+u  
Land Registry Trading Fund土地注册处营运基金 14;Av {Xt  
land revenue地价收入 "rf\' 9=  
land transaction土地交易 3XBp6`  
landed cost抵岸价格；卸岸成本 ur`}v|ZY  
land-holding company拥有土地的公司 81cv:|"  
Laspeyres index formula拉斯佩尔指数公式 ?({PcF/  
last in, first out method [LIFO method]后进先出计算法 1=- X<M75  
last recorded price最后成交价 LsUFz_  
last trading price最后成交价 ^$6bs64FSm  
late adjustment收市后的调整 =b|)Wnt2f  
late stamping逾期加盖印花 _i#@t7  
latent reserve隐藏储备 0n7HkDo  
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》 %PSz o8.l  
law cost讼费 r)(i{:@r`  
law of bankruptcy破产法 }]Qmt5'NI  
law of diminishing return报酬递减规律；报酬递减法则 dUUPhk0  
law of insolvency破产清盘法 Ds;Rb6WcnY  
lay member [Council of SEHK]外界理事〔联交所理事会〕 &0FpP&Z(  
leading indicator领先指标；领先经济指标 FC~|&  
leap-frogging跳增 C-_w]2MM  
lease租契；租约 j(UX 6lR  
leasehold interest租赁权益；批租权益 R^F7a0"  
leasehold property批租土地财产 )moo?Q  
leave pay假期工资 ?BX P}]  
ledger分类帐 l6yB_M
  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 ~x9 W{B]  
ledger book分类帐簿 k-;.0!D^