[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: hD,@>ky  
labour and material cost index劳工及材料成本指数 =|qYaXjT$  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 Z[9f8/6<b  
laissez-faire policy自由放任政策 H;Gd
  
land cost element土地成本因素 hEAP,)>F  
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〕 Xagz(tm/  
land premium地价 PY[!H<tt  
Land Registry Trading Fund土地注册处营运基金 M4K>/-9X+V  
land revenue地价收入  G`NGt_C  
land transaction土地交易 p1fy)K2{,j  
landed cost抵岸价格；卸岸成本 >:P-3#e*  
land-holding company拥有土地的公司 fX}dQN~z  
Laspeyres index formula拉斯佩尔指数公式 K!;>/3Y2-  
last in, first out method [LIFO method]后进先出计算法 U}SN#[*  
last recorded price最后成交价 -XWlmw*i(g  
last trading price最后成交价 2qPQ3-'  
late adjustment收市后的调整 q@}tv=}  
late stamping逾期加盖印花 Z '_EX7r  
latent reserve隐藏储备 V#\iO  
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》 xcC^9BAj  
law cost讼费 H~~>ut6`  
law of bankruptcy破产法 3/*<i  
law of diminishing return报酬递减规律；报酬递减法则 @ ^^,VgW[  
law of insolvency破产清盘法 :{x   
lay member [Council of SEHK]外界理事〔联交所理事会〕 L%fJH_$_s  
leading indicator领先指标；领先经济指标 v}&J*}_XZ  
leap-frogging跳增 MJG)fFl]O  
lease租契；租约 ^spASG-o  
leasehold interest租赁权益；批租权益 O],]\M{GL  
leasehold property批租土地财产 9FmX^t$T  
leave pay假期工资 -4t!k Aw`  
ledger分类帐 rB.LG'GG]  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 V,>uM >$  
ledger book分类帐簿 *+>Q
KR7