[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: yZ{N$ch5b  
labour and material cost index劳工及材料成本指数 FAL#p$y}  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 
.rG~\Ws  
laissez-faire policy自由放任政策 `k>C%6FG$#  
land cost element土地成本因素
45n.%*,  
Land Fund [Hong Kong Special Administrative Region Government Land Fund]土地基金〔香港特别行政区政府土地基金〕 *^ Zt)U1$|  
land premium地价 Y[vP]7-  
Land Registry Trading Fund土地注册处营运基金 x${C[gxq9F  
land revenue地价收入 T[^&ZS]s  
land transaction土地交易 Y@:l!4DI  
landed cost抵岸价格；卸岸成本 jygUf|  
land-holding company拥有土地的公司 ppRA%mhZ  
Laspeyres index formula拉斯佩尔指数公式 BKO^ux%  
last in, first out method [LIFO method]后进先出计算法 BriL ^]  
last recorded price最后成交价 Xp|4WM  
last trading price最后成交价 A4|7^Ay  
late adjustment收市后的调整 QnOs8%HS-  
late stamping逾期加盖印花 0LXu!iix  
latent reserve隐藏储备 zRmVV}b  
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》 AA)pV-  
law cost讼费 c~/poFj  
law of bankruptcy破产法 %z.V$2  
law of diminishing return报酬递减规律；报酬递减法则 g33Y$Xdk  
law of insolvency破产清盘法 J/D~]U  
lay member [Council of SEHK]外界理事〔联交所理事会〕 0FE_><e  
leading indicator领先指标；领先经济指标 QHja4/
 
leap-frogging跳增 K|\0jd)N  
lease租契；租约 ;F*^c )  
leasehold interest租赁权益；批租权益 -(e=S^36  
leasehold property批租土地财产 AcEz$wy  
leave pay假期工资 ^!C  
ledger分类帐 _.R]K$U  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 l%('5oz@\  
ledger book分类帐簿 !SE