[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: fw1;i  
labour and material cost index劳工及材料成本指数 {*M>X}voS  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 {UX"Epd);n  
laissez-faire policy自由放任政策 Q>}eIQ Y  
land cost element土地成本因素 ~!3t8Hx6  
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〕 hkmTpH1<M  
land premium地价 B%%.@[o,  
Land Registry Trading Fund土地注册处营运基金 DU/9/ I?~  
land revenue地价收入 Edf=?K+\!i  
land transaction土地交易 Njy9JX  
landed cost抵岸价格；卸岸成本 O:`GL1{ve?  
land-holding company拥有土地的公司 ;S=62_Un  
Laspeyres index formula拉斯佩尔指数公式 QoW(tM  
last in, first out method [LIFO method]后进先出计算法 CU#L *kz  
last recorded price最后成交价 $I)Tk`=  
last trading price最后成交价 v5&xY2RI7  
late adjustment收市后的调整 \yJZvhUk  
late stamping逾期加盖印花 u|_LR5S!j  
latent reserve隐藏储备 RR[)UQ   
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》 hV3,^#9o  
law cost讼费 4cXAT9  
law of bankruptcy破产法 D_l/Gxdpr  
law of diminishing return报酬递减规律；报酬递减法则 ;-3h~k  
law of insolvency破产清盘法 8~&F/C*  
lay member [Council of SEHK]外界理事〔联交所理事会〕 $?]@_=  
leading indicator领先指标；领先经济指标 5}-)vsa`  
leap-frogging跳增 CbTf"p
l  
lease租契；租约 _9Dn\=g  
leasehold interest租赁权益；批租权益 '\ph `Run  
leasehold property批租土地财产 tIi!*u  
leave pay假期工资 a-T*'F  
ledger分类帐 5z 9r S<  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 ~&wXXVK3  
ledger book分类帐簿 Q q`3S>