[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 erO>1 ,4S  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 4nAa`(62  
laissez-faire policy自由放任政策 v :+~9w+  
land cost element土地成本因素 7bDHXn  
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〕 fvb=#58N_  
land premium地价 ]tY ^0a  
Land Registry Trading Fund土地注册处营运基金 Ew3ibXD  
land revenue地价收入 *'"^NSJ  
land transaction土地交易 inlk++Og  
landed cost抵岸价格；卸岸成本 97)/"i e  
land-holding company拥有土地的公司 m~uOXb  
Laspeyres index formula拉斯佩尔指数公式 XNgDf3T  
last in, first out method [LIFO method]后进先出计算法 xnE|Umz  
last recorded price最后成交价 TNJG#8n%Y  
last trading price最后成交价 Y'e eA 2O  
late adjustment收市后的调整 kp\\"+,VC  
late stamping逾期加盖印花 _{jjgQJ5  
latent reserve隐藏储备 GElvz'S~  
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》 k<+0o))  
law cost讼费 sl*5Y#,|1  
law of bankruptcy破产法 ;\MW$/[JCy  
law of diminishing return报酬递减规律；报酬递减法则 0EJ(.8hwm  
law of insolvency破产清盘法 t20PP4FWM  
lay member [Council of SEHK]外界理事〔联交所理事会〕 $H$j-)\D  
leading indicator领先指标；领先经济指标 2c?qV  
leap-frogging跳增 .G o{1
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lease租契；租约 ITy/eZ"&:  
leasehold interest租赁权益；批租权益 ){r2T1+-%  
leasehold property批租土地财产 id?h>g  
leave pay假期工资

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ledger分类帐 P9T5L<5  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 S>.F_Jl  
ledger book分类帐簿 ,C {*s$