[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: H_+F~P5RC  
labour and material cost index劳工及材料成本指数 6d# V  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 4.}J'3 .  
laissez-faire policy自由放任政策 v|K<3@J  
land cost element土地成本因素 #E#.`/4  
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〕 >Pw ZHY  
land premium地价 ~Y /55uC  
Land Registry Trading Fund土地注册处营运基金 a>/cVu'kz  
land revenue地价收入 ^lCQHz  
land transaction土地交易 SFRQpQ06  
landed cost抵岸价格；卸岸成本 *> f-UNV  
land-holding company拥有土地的公司 _;yi
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Laspeyres index formula拉斯佩尔指数公式
i%a jL  
last in, first out method [LIFO method]后进先出计算法 [!CIBK99  
last recorded price最后成交价 AB1,G|L  
last trading price最后成交价 b+qdl`Vd  
late adjustment收市后的调整 sU}.2 k  
late stamping逾期加盖印花 Z$&i"1{  
latent reserve隐藏储备 Bk9?
=  
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》 FZW:dsm  
law cost讼费 BO3%p  
law of bankruptcy破产法 j,BiWgj$8  
law of diminishing return报酬递减规律；报酬递减法则 5\|u] ~b  
law of insolvency破产清盘法 h,WF'X+  
lay member [Council of SEHK]外界理事〔联交所理事会〕 r:*0)UZlD  
leading indicator领先指标；领先经济指标 rS/}!|uAu  
leap-frogging跳增 &@anv.D  
lease租契；租约 69>N xr~k  
leasehold interest租赁权益；批租权益 "Ooc;xD3<  
leasehold property批租土地财产 e$+/;MRq  
leave pay假期工资 dDoKmuY>5  
ledger分类帐 Hjtn*^fo^  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 (@y te  
ledger book分类帐簿 j/+e5.EX/