[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: y($%;l   
labour and material cost index劳工及材料成本指数 dl~%MWAVb  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 6`]$qSTS  
laissez-faire policy自由放任政策 g>dA$h %  
land cost element土地成本因素 c0hwc1kv-  
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〕 H&]gOs3So  
land premium地价 SE),":aY  
Land Registry Trading Fund土地注册处营运基金 |1b
_3?e  
land revenue地价收入 Gm(b/qDDe  
land transaction土地交易 Xtp"QY p  
landed cost抵岸价格；卸岸成本 'ow.=1N-
 
land-holding company拥有土地的公司 mml<
9fbH  
Laspeyres index formula拉斯佩尔指数公式 b|+wc6   
last in, first out method [LIFO method]后进先出计算法 )hk   
last recorded price最后成交价 ~-PjW#J%  
last trading price最后成交价 \'9PZ6q{  
late adjustment收市后的调整 gFHTG   
late stamping逾期加盖印花 TZ2=O<Kj  
latent reserve隐藏储备 -u?S=h}  
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》 Kt"BE j  
law cost讼费 < V\I~;  
law of bankruptcy破产法 {%IExPJ  
law of diminishing return报酬递减规律；报酬递减法则 zxf"87
se  
law of insolvency破产清盘法 7oq[38zB  
lay member [Council of SEHK]外界理事〔联交所理事会〕 ox%9Ph  
leading indicator领先指标；领先经济指标 #/I[Jqf  
leap-frogging跳增 <<i3r|
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lease租契；租约 }S3qBQTYL  
leasehold interest租赁权益；批租权益 7DIIx}
A  
leasehold property批租土地财产 L5qwWvbT  
leave pay假期工资 LrATSq@  
ledger分类帐 vq!_^F<  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 Op>%?W8/UF  
ledger book分类帐簿 ' 4ER00