[专业英语]注册会计师英语加试实用资料大全3 [复制链接]

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labour and material cost index劳工及材料成本指数 }C=Quy%Z<  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 tY{; U#9  
laissez-faire policy自由放任政策 @Ppo &>  
land cost element土地成本因素 QZ?d2PC=>?  
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〕 bX7EO 8  
land premium地价 2*+3RrJ  
Land Registry Trading Fund土地注册处营运基金 1+R:3(AC  
land revenue地价收入 hO#H vW  
land transaction土地交易 5!<o-{J[(=  
landed cost抵岸价格；卸岸成本 dY1J<L}")  
land-holding company拥有土地的公司 DYX-5~;!  
Laspeyres index formula拉斯佩尔指数公式 Z,3 CC \  
last in, first out method [LIFO method]后进先出计算法 u0xQ;BQ  
last recorded price最后成交价 (/'h4KS@  
last trading price最后成交价 >b'w'"  
late adjustment收市后的调整 Po> e kz_E  
late stamping逾期加盖印花 d5Qd'  
latent reserve隐藏储备 k,T_e6(  
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》 q&Q/?g>f  
law cost讼费 H-185]7  
law of bankruptcy破产法 C(s\LI!r  
law of diminishing return报酬递减规律；报酬递减法则 q'.;W@m  
law of insolvency破产清盘法 r]9e^  
lay member [Council of SEHK]外界理事〔联交所理事会〕 c)03Ms4 D  
leading indicator领先指标；领先经济指标 e|VJ9|;3  
leap-frogging跳增 J2'K?|,m  
lease租契；租约 zHV|-R  
leasehold interest租赁权益；批租权益 `0?^[;[u[  
leasehold property批租土地财产 i-,'.w  
leave pay假期工资 q8/ihA6:  
ledger分类帐 _e_4Q)z-a  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 JPsSw  
ledger book分类帐簿 3q
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