[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: FE`:1  
labour and material cost index劳工及材料成本指数 rdFeDZo&Z)  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 ]Y%?kQ^  
laissez-faire policy自由放任政策 <oE(I)r4,  
land cost element土地成本因素 %Q}T9%Mtj  
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〕 O%(E 6 n  
land premium地价 Wa8?o~0"L  
Land Registry Trading Fund土地注册处营运基金 &s|&cT  
land revenue地价收入 Z"# /,?|3@  
land transaction土地交易 GTw3rD^wg  
landed cost抵岸价格；卸岸成本 gX}(6RP_!  
land-holding company拥有土地的公司 ~olta\|  
Laspeyres index formula拉斯佩尔指数公式 kO]],Vy`  
last in, first out method [LIFO method]后进先出计算法 )_bR"!Z  
last recorded price最后成交价 >l\?K8jL9  
last trading price最后成交价 O;NQJ$^bI  
late adjustment收市后的调整 7yU<!p?(  
late stamping逾期加盖印花 vsjl8L  
latent reserve隐藏储备 Btmv{'T_y@  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 `g;` yJX<  
law cost讼费 -m&8SN  
law of bankruptcy破产法 BCE}Er&  
law of diminishing return报酬递减规律；报酬递减法则 +,xl_,Z6  
law of insolvency破产清盘法 Z|FWQ8gZ4m  
lay member [Council of SEHK]外界理事〔联交所理事会〕 6S;-fj  
leading indicator领先指标；领先经济指标 D3^Yc:[_@  
leap-frogging跳增 50:$km\  
lease租契；租约 ^cE|o&Rm;  
leasehold interest租赁权益；批租权益  UqaLTdYG  
leasehold property批租土地财产 t\hvhcbL  
leave pay假期工资 Bu ~N)^  
ledger分类帐 7>g^OE f  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 p &nIUx"  
ledger book分类帐簿 Yy4?|wVl