[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: lsJ'dS  
labour and material cost index劳工及材料成本指数 ^B?{X|U37  
LAF bid and offer rates流动资金调节机制的借入及拆出息率  $Jb+}mlT  
laissez-faire policy自由放任政策 NkNw9?:#4  
land cost element土地成本因素 9g^@dfBV  
Land Fund [Hong Kong Special Administrative Region Government Land Fund]土地基金〔香港特别行政区政府土地基金〕 3|9)A+,#  
land premium地价 Q&`$:h.~  
Land Registry Trading Fund土地注册处营运基金  yZmQBh$  
land revenue地价收入 !x;T2l  
land transaction土地交易 sKn>K/4JZ  
landed cost抵岸价格；卸岸成本
bC?t4-W  
land-holding company拥有土地的公司 RUX!(Xw  
Laspeyres index formula拉斯佩尔指数公式 .s7o$u~l  
last in, first out method [LIFO method]后进先出计算法 <gf:QX!  
last recorded price最后成交价 FEU$D \1y  
last trading price最后成交价 W`6nMFg  
late adjustment收市后的调整 2x$\vL0  
late stamping逾期加盖印花 *|_u~v:)|5  
latent reserve隐藏储备 Pa0tf:  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 JS({au  
law cost讼费 e)!X9> <J  
law of bankruptcy破产法 3_^w/-7`B  
law of diminishing return报酬递减规律；报酬递减法则 Yfxc$ub  
law of insolvency破产清盘法 ;Jv)J3y  
lay member [Council of SEHK]外界理事〔联交所理事会〕 si3i#l&.b_  
leading indicator领先指标；领先经济指标 WAqR70{KM  
leap-frogging跳增 `j_R ?mY  
lease租契；租约 !*C^gIQGU  
leasehold interest租赁权益；批租权益 ,0lRs   
leasehold property批租土地财产 N5%~~JRO  
leave pay假期工资 ""CJlqU  
ledger分类帐 0)k%nIhj  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 pOIFO=k  
ledger book分类帐簿  ?o9l{4~g