[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: _<yJQ|[z~i  
labour and material cost index劳工及材料成本指数 E[)`+:G]  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 OB>Pk_eQK  
laissez-faire policy自由放任政策 |!aMj8i2  
land cost element土地成本因素 g3Xq@RAJc  
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〕 v<HhB.t.  
land premium地价 Vf`1'GY  
Land Registry Trading Fund土地注册处营运基金 `Q' 0
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land revenue地价收入 B9&"/tT  
land transaction土地交易 0x4p!5  
landed cost抵岸价格；卸岸成本 aP>%iRk'J!  
land-holding company拥有土地的公司 Gp6|M2Vu_5  
Laspeyres index formula拉斯佩尔指数公式 27<~m=`}d  
last in, first out method [LIFO method]后进先出计算法 `h+sSIko  
last recorded price最后成交价 _qR1M):yJ  
last trading price最后成交价 >Ke4lO"  
late adjustment收市后的调整 +DY%Y `0  
late stamping逾期加盖印花  ?;ZTJ  
latent reserve隐藏储备 {AoH  
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》 t"cGv32b  
law cost讼费 2E9Cp  
law of bankruptcy破产法 Nv{r`J.  
law of diminishing return报酬递减规律；报酬递减法则 U^-:qT;CX  
law of insolvency破产清盘法 ' jf$3  
lay member [Council of SEHK]外界理事〔联交所理事会〕 J'G 6Z7  
leading indicator领先指标；领先经济指标 1(CpTaa  
leap-frogging跳增 /EZF5_`bT  
lease租契；租约 C4H M  
leasehold interest租赁权益；批租权益 /59jkcA+  
leasehold property批租土地财产 =6y4*f  
leave pay假期工资 {0 IEizQ|i  
ledger分类帐 .z^ePZ|mV  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 6}qp;mR E]  
ledger book分类帐簿 "t$c'`