[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: 4Cf.%f9@  
labour and material cost index劳工及材料成本指数 A@G%*\UZ  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 <(o) * Zmo  
laissez-faire policy自由放任政策 0
!F!Y_  
land cost element土地成本因素 X gA( D  
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〕 S?(/~Vb%  
land premium地价 H[iR8<rhQ  
Land Registry Trading Fund土地注册处营运基金 #Ic-?2Gn4<  
land revenue地价收入 ^pvnUODW[  
land transaction土地交易 j1$s^-9  
landed cost抵岸价格；卸岸成本 WNV}@  
land-holding company拥有土地的公司 5q.)K f+  
Laspeyres index formula拉斯佩尔指数公式 .u9,w  
last in, first out method [LIFO method]后进先出计算法 ncij)7c)u  
last recorded price最后成交价 *h"7! g  
last trading price最后成交价 -IG@v0_w  
late adjustment收市后的调整 yUFT9bD  
late stamping逾期加盖印花 D3;#:  
latent reserve隐藏储备 s ` +cQ  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 nTPq|=C  
law cost讼费 ]KRw[}z  
law of bankruptcy破产法 'di(5  
law of diminishing return报酬递减规律；报酬递减法则 H}}C>p"!,  
law of insolvency破产清盘法 Wc{/K6]f  
lay member [Council of SEHK]外界理事〔联交所理事会〕 ;[[oZ  
leading indicator领先指标；领先经济指标 agPTY{;  
leap-frogging跳增 4Y}{?]>pu  
lease租契；租约 um1xSf1Xv  
leasehold interest租赁权益；批租权益 T [2l32  
leasehold property批租土地财产 kG3m1: :  
leave pay假期工资 ABnJ{$=n#  
ledger分类帐 r1[Jo|4vo  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 [#C(^J*@c  
ledger book分类帐簿 :^992]EBEj