[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: OIoAqt  
labour and material cost index劳工及材料成本指数 grS,PKH  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 c^=:]^  
laissez-faire policy自由放任政策 kO5KZ;+N-  
land cost element土地成本因素 B02~/9*Y"  
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〕 w?/,LV  
land premium地价 ! [:K/  
Land Registry Trading Fund土地注册处营运基金 0P)c)x5  
land revenue地价收入 0}b8S48|?  
land transaction土地交易 K
E^_09  
landed cost抵岸价格；卸岸成本 d5i/:  
land-holding company拥有土地的公司 '}
OrFN  
Laspeyres index formula拉斯佩尔指数公式 Uvuvr_IP  
last in, first out method [LIFO method]后进先出计算法 'shOSB  
last recorded price最后成交价 JRNyvG>j  
last trading price最后成交价 z;3}GxE-si  
late adjustment收市后的调整 `\qU.m0(j  
late stamping逾期加盖印花 S1=c_!q%9  
latent reserve隐藏储备 Gm|QOuw  
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》 HL)1{[|`  
law cost讼费 ybB}|4d&  
law of bankruptcy破产法 Npu;f>g0_  
law of diminishing return报酬递减规律；报酬递减法则 Zc"]Cv(  
law of insolvency破产清盘法 0? l  
lay member [Council of SEHK]外界理事〔联交所理事会〕 sF|lhLi  
leading indicator领先指标；领先经济指标 :4; >).  
leap-frogging跳增 ({8Q=Gh  
lease租契；租约 57oY]NT?  
leasehold interest租赁权益；批租权益 v` B_xEl  
leasehold property批租土地财产 &,#VhT![  
leave pay假期工资 `P GWu1/  
ledger分类帐 \/,SH?>4x  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 xWlB!r<}Gz  
ledger book分类帐簿 P@Qo2zTh%