[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: ^N7cX K*  
labour and material cost index劳工及材料成本指数 |34k;l]E  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 Gu{1%bb#kL  
laissez-faire policy自由放任政策 8cfsl lI  
land cost element土地成本因素 ,sj(g/hg  
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〕 @B0fRG y  
land premium地价 b6;MTz*k>  
Land Registry Trading Fund土地注册处营运基金 j(I(0Yyh  
land revenue地价收入 '\QJ{/JV  
land transaction土地交易 WMKxGZg"  
landed cost抵岸价格；卸岸成本 F+G+XtOS  
land-holding company拥有土地的公司 0Bgj.?l  
Laspeyres index formula拉斯佩尔指数公式 [6K[P3UZx  
last in, first out method [LIFO method]后进先出计算法 }qGd*k0F0  
last recorded price最后成交价 R,.qQF\*  
last trading price最后成交价 -c8h!.Q$  
late adjustment收市后的调整 "$5cKbJ  
late stamping逾期加盖印花 yz3=#  
latent reserve隐藏储备 w?_'sP{pd  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》  ~9YEb  
law cost讼费 9[~.{{Y  
law of bankruptcy破产法 V9KRA 1  
law of diminishing return报酬递减规律；报酬递减法则 Z!q$d/1  
law of insolvency破产清盘法 dM}c-=w`  
lay member [Council of SEHK]外界理事〔联交所理事会〕 b$Ei>%'/";  
leading indicator领先指标；领先经济指标 j7Zv"Vq@  
leap-frogging跳增 K d#(eGe  
lease租契；租约 OGH, K'l  
leasehold interest租赁权益；批租权益 bWp)' mx5u  
leasehold property批租土地财产 ',+Zqog92  
leave pay假期工资 o=![+g  
ledger分类帐 asQ^33g z  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 AH#a+<;a  
ledger book分类帐簿 >}Mw"