[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: S> Fb'rJ3  
labour and material cost index劳工及材料成本指数 K81FKV.  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 #cR5k@  
laissez-faire policy自由放任政策 tdU'cc?M  
land cost element土地成本因素 Vb 36R_u  
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〕 , wk}[MF  
land premium地价 hj= n;,a9  
Land Registry Trading Fund土地注册处营运基金 ^C,rN;mX'  
land revenue地价收入 zRh)q,Dt  
land transaction土地交易 m<Gd 6V5  
landed cost抵岸价格；卸岸成本 |QrVGm@2  
land-holding company拥有土地的公司 W&A^.% 2l  
Laspeyres index formula拉斯佩尔指数公式 .9DhD=8aIO  
last in, first out method [LIFO method]后进先出计算法  ^Oj^7.T+  
last recorded price最后成交价 ;180ct4  
last trading price最后成交价 dsEvpa$
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late adjustment收市后的调整 )m-(-I  
late stamping逾期加盖印花 *o=Z~U9z  
latent reserve隐藏储备 Sn97DCdk  
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》 "+
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law cost讼费 ml~)7J  
law of bankruptcy破产法 @sR/l;  
law of diminishing return报酬递减规律；报酬递减法则 m[ S1  
law of insolvency破产清盘法 TGpdl`k\T  
lay member [Council of SEHK]外界理事〔联交所理事会〕 :hHKm|1FE  
leading indicator领先指标；领先经济指标 k]4CN  
leap-frogging跳增 j;Z hI y  
lease租契；租约 %PVu>^  
leasehold interest租赁权益；批租权益 jxK `ShW=  
leasehold property批租土地财产 9aID&b+  
leave pay假期工资 rl"yE=  
ledger分类帐 :>y5'q@R  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 E]Cm#B  
ledger book分类帐簿 j1JdG<n