[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: 09|d<  
labour and material cost index劳工及材料成本指数 U G ^6I5  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 \+Qx}bS{  
laissez-faire policy自由放任政策 aKH\ 8O4L5  
land cost element土地成本因素 >?U(w<  
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〕 Rc?wIL)  
land premium地价 1#]tCi`  
Land Registry Trading Fund土地注册处营运基金 i7e{REBXb  
land revenue地价收入 /o8`I m   
land transaction土地交易 jh\q2E~,`  
landed cost抵岸价格；卸岸成本 3iH
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land-holding company拥有土地的公司 \e'>$8%T  
Laspeyres index formula拉斯佩尔指数公式 2lAuO!%  
last in, first out method [LIFO method]后进先出计算法 ?$-OdABXHK  
last recorded price最后成交价 v[m/>l2[P  
last trading price最后成交价 K{M_  4'\  
late adjustment收市后的调整 z%+?\.oH  
late stamping逾期加盖印花 rCYNdfdpp  
latent reserve隐藏储备 ':o.vQdJ  
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》 x3wyIio*  
law cost讼费 'cH),~ z  
law of bankruptcy破产法 ! ~&X1,l1*  
law of diminishing return报酬递减规律；报酬递减法则 t4h05
i  
law of insolvency破产清盘法 <Er|s^C  
lay member [Council of SEHK]外界理事〔联交所理事会〕 "vU :qwm  
leading indicator领先指标；领先经济指标 0Lc X7gU>  
leap-frogging跳增 z ; :E~;  
lease租契；租约 uO
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leasehold interest租赁权益；批租权益 /MQd[03]  
leasehold property批租土地财产 |P5?0{  
leave pay假期工资 VD36ce9  
ledger分类帐 B Sb!{|]  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 /=m=i%& #  
ledger book分类帐簿 mqq~&nI