[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: kLVf}J~?  
labour and material cost index劳工及材料成本指数 8~?3: IZ  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 d%?+q0j  
laissez-faire policy自由放任政策 =>Y b~r71  
land cost element土地成本因素 xwa5dtcn g  
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〕 &
eV& +j  
land premium地价 ud K)F$7  
Land Registry Trading Fund土地注册处营运基金 2wE?O^J  
land revenue地价收入 U0'>(FP~2  
land transaction土地交易 \P]w^  
landed cost抵岸价格；卸岸成本 <v;;:RB6 c  
land-holding company拥有土地的公司 k"|4 LPv[  
Laspeyres index formula拉斯佩尔指数公式 3*$A;%q  
last in, first out method [LIFO method]后进先出计算法 {S(d5o8  
last recorded price最后成交价 &P&LjHFK  
last trading price最后成交价 <A&mc,kj  
late adjustment收市后的调整 Z]l<,m  
late stamping逾期加盖印花 2't<Hl1qN  
latent reserve隐藏储备 ?Y2ZqI  
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》 `e]L.P_e?  
law cost讼费 vz:P2TkM  
law of bankruptcy破产法 Q[^IX  
law of diminishing return报酬递减规律；报酬递减法则 FX7=81**4  
law of insolvency破产清盘法 }fnp}L  
lay member [Council of SEHK]外界理事〔联交所理事会〕 yfeX=h  
leading indicator领先指标；领先经济指标 pv&:
N,p  
leap-frogging跳增 hK"hMyH^  
lease租契；租约 iph>"b$D
 
leasehold interest租赁权益；批租权益 S(](C  
leasehold property批租土地财产 2bxkZS]  
leave pay假期工资 O[f*!  
ledger分类帐 `O (ec  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 O{a<f7 W  
ledger book分类帐簿 $8o(_8Q)