[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: llN#4D9s  
labour and material cost index劳工及材料成本指数 ^z>3+oi  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 K?`Fpg(  
laissez-faire policy自由放任政策 Fu].%`*xJ  
land cost element土地成本因素 bLuAe EA  
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〕 x %@n$4wk7  
land premium地价 u 6A!Sw  
Land Registry Trading Fund土地注册处营运基金 RDGefxv  
land revenue地价收入 g$+ $@~  
land transaction土地交易 xA/Ein0  
landed cost抵岸价格；卸岸成本 A0JlQE&U  
land-holding company拥有土地的公司 kyR=U`OW  
Laspeyres index formula拉斯佩尔指数公式 ()%Not
N;  
last in, first out method [LIFO method]后进先出计算法 d|I?%LX0p  
last recorded price最后成交价 ^N#z&oh  
last trading price最后成交价 xO3-I@  
late adjustment收市后的调整 U~H]w,^  
late stamping逾期加盖印花 I8M^]+c  
latent reserve隐藏储备 3M~*4  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 =r=?N\7I  
law cost讼费 JlaT -j  
law of bankruptcy破产法 0q}k"(9  
law of diminishing return报酬递减规律；报酬递减法则 ?P
bh&!  
law of insolvency破产清盘法 B bP&-c  
lay member [Council of SEHK]外界理事〔联交所理事会〕 4} &$s  
leading indicator领先指标；领先经济指标 Oc A;+}>  
leap-frogging跳增 I.'(
n8*  
lease租契；租约 _e4%<!1  
leasehold interest租赁权益；批租权益 JA!?vs  
leasehold property批租土地财产 Ah#bj8}  
leave pay假期工资 $e#V^dph  
ledger分类帐 &-R(u}m-F  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 LeEv']  
ledger book分类帐簿 0Tp,b (;n