[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: u6:pV.p  
labour and material cost index劳工及材料成本指数 ,_!6U  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 cYNJhGY  
laissez-faire policy自由放任政策 dBO@6*N4c  
land cost element土地成本因素 KCe13!  
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〕 bg|!'1bD`5  
land premium地价 Gf8s?l  
Land Registry Trading Fund土地注册处营运基金 TG n-7 88  
land revenue地价收入 DN4#H`  
land transaction土地交易 fIoIW&iy  
landed cost抵岸价格；卸岸成本 Dj\e@?Y  
land-holding company拥有土地的公司 ()PKw,pD  
Laspeyres index formula拉斯佩尔指数公式 +@X5!S6  
last in, first out method [LIFO method]后进先出计算法 vUC!fIG  
last recorded price最后成交价 9Qj2
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last trading price最后成交价 6VD1cb\lF  
late adjustment收市后的调整 }~Q"s2  
late stamping逾期加盖印花 `h;k2Se5  
latent reserve隐藏储备 3`9{T>  
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》 #s5 pz8v  
law cost讼费 `,wu}F85  
law of bankruptcy破产法 t?;T3k[RM  
law of diminishing return报酬递减规律；报酬递减法则 %u?HF4S'  
law of insolvency破产清盘法 G@S&1=nj3  
lay member [Council of SEHK]外界理事〔联交所理事会〕 9?+9UlJ7K  
leading indicator领先指标；领先经济指标 ]O:M$ $  
leap-frogging跳增 ;D ~L|  
lease租契；租约 rl:KJ\*D  
leasehold interest租赁权益；批租权益 NTs;FX~g[  
leasehold property批租土地财产 zH)_vW  
leave pay假期工资 TOl}U  
ledger分类帐 dAx96Og:X"  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 uK*Nu^  
ledger book分类帐簿 Ft%hh|$5y