[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: 9MI9$s2y  
labour and material cost index劳工及材料成本指数 *pnaj\  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 eYlI};  
laissez-faire policy自由放任政策 -z-yk~F  
land cost element土地成本因素 6:; >id${  
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〕 /~;!Ew|q  
land premium地价 yVGf[~X  
Land Registry Trading Fund土地注册处营运基金 nsVLgTbx  
land revenue地价收入 Qmo}esb'(  
land transaction土地交易 r1vS~ 4Z  
landed cost抵岸价格；卸岸成本 &&LB0vH
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land-holding company拥有土地的公司 {dRZ2U3  
Laspeyres index formula拉斯佩尔指数公式 T=sAy/1oR  
last in, first out method [LIFO method]后进先出计算法 |7A}LA  
last recorded price最后成交价 kn$_X
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last trading price最后成交价 q
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late adjustment收市后的调整 C$C>RYE?.  
late stamping逾期加盖印花 -
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latent reserve隐藏储备 52#6uBe  
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》 * ]bB7  
law cost讼费 &?1^/]'"r  
law of bankruptcy破产法 +U_1B%e(%  
law of diminishing return报酬递减规律；报酬递减法则 Q/4ICgo4  
law of insolvency破产清盘法 6dz^%Ub  
lay member [Council of SEHK]外界理事〔联交所理事会〕 emrA!<w!W  
leading indicator领先指标；领先经济指标 \SO)|M>.a  
leap-frogging跳增 TKGaGMx6@  
lease租契；租约 >35w"a7S  
leasehold interest租赁权益；批租权益 9xzow,mi  
leasehold property批租土地财产 \.H9e/vU`  
leave pay假期工资 -gba&B+D"  
ledger分类帐 ]sVWQj  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 &s?uMWR  
ledger book分类帐簿 h2Th)&Fb>