[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 ,R =VzP&  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 lpUtNy  
laissez-faire policy自由放任政策 ~m?~eJK#a  
land cost element土地成本因素 _ _iyBaX  
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〕 k#) .E X  
land premium地价 ix+x-G  
Land Registry Trading Fund土地注册处营运基金 kwR@oVR^  
land revenue地价收入 <6~;-ZQY  
land transaction土地交易 bVHi3=0{  
landed cost抵岸价格；卸岸成本 Y%l3SB,5L  
land-holding company拥有土地的公司 B
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Laspeyres index formula拉斯佩尔指数公式 U9 *2< c  
last in, first out method [LIFO method]后进先出计算法 .A/H+.H;  
last recorded price最后成交价 *^Y0}?]qT  
last trading price最后成交价 p ri{vveN@  
late adjustment收市后的调整 q*nz4QTOE  
late stamping逾期加盖印花 8|NJ(D-$  
latent reserve隐藏储备 Vb9N~v  
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》
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law cost讼费 DZ.trtK  
law of bankruptcy破产法 np^<HfYV  
law of diminishing return报酬递减规律；报酬递减法则 8k^y.B  
law of insolvency破产清盘法 PZJ 4:h  
lay member [Council of SEHK]外界理事〔联交所理事会〕 5qSZ>DZ  
leading indicator领先指标；领先经济指标 SYPMoE!U
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leap-frogging跳增 ^(*O$N*#  
lease租契；租约 veg!mY2&  
leasehold interest租赁权益；批租权益 4"x;XVNM[  
leasehold property批租土地财产 WUS9zK  
leave pay假期工资 "@w%TcA  
ledger分类帐 i%4k5[f.:  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 wP0+Xv,  
ledger book分类帐簿 "|*Kf#