[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: DY^;EZ!hb  
labour and material cost index劳工及材料成本指数 &iV,W4  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 ){UcS/GI=  
laissez-faire policy自由放任政策 RSo&(Uv  
land cost element土地成本因素 ^yOZArc'r  
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〕 sM9+dh  
land premium地价 x7$}8LZ"B  
Land Registry Trading Fund土地注册处营运基金 4t)/  
land revenue地价收入 f%*/c
pA)  
land transaction土地交易 tPF.r  
landed cost抵岸价格；卸岸成本 N ,z6y5Lu  
land-holding company拥有土地的公司 )P+7PhE{J  
Laspeyres index formula拉斯佩尔指数公式 RU\ /j%^  
last in, first out method [LIFO method]后进先出计算法 #_u~/jhX  
last recorded price最后成交价 Y0X-Zqk'  
last trading price最后成交价 Ng_!zrx04  
late adjustment收市后的调整 ow]053:i  
late stamping逾期加盖印花 w`5xrqt@  
latent reserve隐藏储备 4#lo$#  
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》 Gy(=706  
law cost讼费 X*\J_  
law of bankruptcy破产法 O6OP =K!t:  
law of diminishing return报酬递减规律；报酬递减法则 4F{70"a  
law of insolvency破产清盘法 5D'\b}*lJ}  
lay member [Council of SEHK]外界理事〔联交所理事会〕 ctGL-kp  
leading indicator领先指标；领先经济指标 /~<@
*-'  
leap-frogging跳增 >qF CB\(  
lease租契；租约 gN"7be&J  
leasehold interest租赁权益；批租权益 jB(|";G  
leasehold property批租土地财产 7"C$pm6  
leave pay假期工资 tdu$pC6  
ledger分类帐 8Q'0h m?  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 {lc\,F*$  
ledger book分类帐簿 g?ULWeZg5