[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: sBV4)xM  
labour and material cost index劳工及材料成本指数 !Ci~!)$z6  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 ^<X@s1^#  
laissez-faire policy自由放任政策 9:I6( Zv0  
land cost element土地成本因素  ^xPmlS;X  
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〕 p">EHWc}D  
land premium地价 "TH6o:x  
Land Registry Trading Fund土地注册处营运基金 ~q&pF"va8  
land revenue地价收入 L.]$6Q0  
land transaction土地交易 ~Y.tz`2D  
landed cost抵岸价格；卸岸成本  r[?1  
land-holding company拥有土地的公司 xV%6k{_:G  
Laspeyres index formula拉斯佩尔指数公式 *!^<m0  
last in, first out method [LIFO method]后进先出计算法 D/h/Y) Y  
last recorded price最后成交价 Qv-@Zt!8  
last trading price最后成交价 #[#KL/i)$  
late adjustment收市后的调整 A{B/lX)  
late stamping逾期加盖印花 Y<0 4RV  
latent reserve隐藏储备 9;
xM%   
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》 f-nz{U  
law cost讼费 ]:34kE}e5  
law of bankruptcy破产法 5s?Hxn  
law of diminishing return报酬递减规律；报酬递减法则 @(C1_  
law of insolvency破产清盘法 "[:iXRu  
lay member [Council of SEHK]外界理事〔联交所理事会〕 ![f ![l  
leading indicator领先指标；领先经济指标 _w*}\~`=^  
leap-frogging跳增 pu,?<@0YK  
lease租契；租约 wW>)(&!F  
leasehold interest租赁权益；批租权益 ItVugI(^ C  
leasehold property批租土地财产 Zf5`XslA.  
leave pay假期工资 CkswJ:z)sc  
ledger分类帐 Xv@SxS-5l  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 -X+H2G  
ledger book分类帐簿 } G<rt