[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: 3M(*q4A$"  
labour and material cost index劳工及材料成本指数 4D DBf j  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 yY!)2{F+  
laissez-faire policy自由放任政策 cHVJ7yAZI  
land cost element土地成本因素 q.
<)0nk  
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_I*6?  
land premium地价 T{^P  
Land Registry Trading Fund土地注册处营运基金 "g)bNgGV}  
land revenue地价收入 r~JGs
?GH  
land transaction土地交易 CS(XN>N  
landed cost抵岸价格；卸岸成本 7QnWw0  
land-holding company拥有土地的公司 TDbSK&w :s  
Laspeyres index formula拉斯佩尔指数公式 '^C *%"I]  
last in, first out method [LIFO method]后进先出计算法 94et ]u%7  
last recorded price最后成交价 -"S94<Y  
last trading price最后成交价 h)fsLzn]Tf  
late adjustment收市后的调整 livKiX`  
late stamping逾期加盖印花 63%V_B|  
latent reserve隐藏储备 * U
6+b  
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:[z:%  
law cost讼费 QZG<sZ0"  
law of bankruptcy破产法 bcvm]aPu  
law of diminishing return报酬递减规律；报酬递减法则 J_7@d]0R  
law of insolvency破产清盘法 1<Mb@t  
lay member [Council of SEHK]外界理事〔联交所理事会〕 |c8\alw  
leading indicator领先指标；领先经济指标 !;mn]w R>a  
leap-frogging跳增 V_, `?>O  
lease租契；租约 2HSFMgy  
leasehold interest租赁权益；批租权益 x7<NaMK\  
leasehold property批租土地财产 [ `1`E1X  
leave pay假期工资 ]LZ#[xnM7  
ledger分类帐 Wu<;QY($5  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 <`"  
ledger book分类帐簿 M;b3- i