[专业英语]注册会计师英语加试实用资料大全3 [复制链接]

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labour and material cost index劳工及材料成本指数 ZP";B^J  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 G ;j1zs  
laissez-faire policy自由放任政策  WNR]GI  
land cost element土地成本因素 $6Ma{rC|  
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〕 Hf4_zd  
land premium地价 n;Bb/Z!~  
Land Registry Trading Fund土地注册处营运基金 0/HFLz'  
land revenue地价收入 l!ow\ZuQBF  
land transaction土地交易 yr
\ClIU  
landed cost抵岸价格；卸岸成本 V?XQjH1X  
land-holding company拥有土地的公司 cSL6V2F  
Laspeyres index formula拉斯佩尔指数公式 @CNJpQ ujn  
last in, first out method [LIFO method]后进先出计算法 8}n<3_  
last recorded price最后成交价 %q5dV<X'c  
last trading price最后成交价 i(~DhXz*T  
late adjustment收市后的调整 ElO|6kOBYG  
late stamping逾期加盖印花  3IxC@QR  
latent reserve隐藏储备 7@@g|l]  
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》 9NTNulD>P  
law cost讼费 h@RpS8!Bi  
law of bankruptcy破产法 @i ~A7L0/  
law of diminishing return报酬递减规律；报酬递减法则 ^E}?YgNp  
law of insolvency破产清盘法 il^;2`]&  
lay member [Council of SEHK]外界理事〔联交所理事会〕 8AR8u!;8  
leading indicator领先指标；领先经济指标 e!6yxL*[@[  
leap-frogging跳增 4,y7a=qf3  
lease租契；租约 Pmv@  
leasehold interest租赁权益；批租权益 |WB-Ng  
leasehold property批租土地财产 7O1MC 8{  
leave pay假期工资 h$5[04.Q  
ledger分类帐 py;p7y!gxA  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 x-i1:W9;  
ledger book分类帐簿 E2DfG^sGV