[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: V 7~9z\lW  
labour and material cost index劳工及材料成本指数 A#q.)8  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 0?FJ~pu  
laissez-faire policy自由放任政策 h;E.y   
land cost element土地成本因素 ,>(X}Q  
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〕 ^K[xVB(&  
land premium地价 vbd ;Je"  
Land Registry Trading Fund土地注册处营运基金 ]c_lNHssmq  
land revenue地价收入 ,e
OZv=:  
land transaction土地交易 ,%/F,O+#  
landed cost抵岸价格；卸岸成本 2PPb  
land-holding company拥有土地的公司 &
9v8  
Laspeyres index formula拉斯佩尔指数公式 ;gHcDnH)  
last in, first out method [LIFO method]后进先出计算法 DZESvIES  
last recorded price最后成交价 JUGq\b&m  
last trading price最后成交价 K
7x;/O  
late adjustment收市后的调整 , =*^XlO=c  
late stamping逾期加盖印花 6U|"d[  
latent reserve隐藏储备 +c]D2@ctG  
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》 a]V#mF |{  
law cost讼费 7Fa<m]k  
law of bankruptcy破产法 JeVbFZ8  
law of diminishing return报酬递减规律；报酬递减法则 "{S4
YA  
law of insolvency破产清盘法 !:vQg+S  
lay member [Council of SEHK]外界理事〔联交所理事会〕 ~ c~j  
leading indicator领先指标；领先经济指标 .,thdqOO  
leap-frogging跳增 b<r*EY  
lease租契；租约 U
b\&k[F  
leasehold interest租赁权益；批租权益 # NK{]H$fd  
leasehold property批租土地财产 |tY6+T}  
leave pay假期工资 RAEN  &M  
ledger分类帐 lzFg(Ds!f  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 DB jUHirK  
ledger book分类帐簿 i)'u!V