[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: ClW'W#*(Y  
labour and material cost index劳工及材料成本指数 3{raKM6F  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 T*2C_oW  
laissez-faire policy自由放任政策 KV!<Oq  
land cost element土地成本因素 t *6loS0+  
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〕 S^RUw  
land premium地价 iMP  
Land Registry Trading Fund土地注册处营运基金 ,1n >U?5  
land revenue地价收入 :bM+&EP  
land transaction土地交易 6y+b5-{'  
landed cost抵岸价格；卸岸成本 ={(j`VSUX0  
land-holding company拥有土地的公司 XaI;2fMGI  
Laspeyres index formula拉斯佩尔指数公式 .,2V5D-${  
last in, first out method [LIFO method]后进先出计算法 uPyVF-i  
last recorded price最后成交价 jdRq6U^  
last trading price最后成交价 l?N`{,1^  
late adjustment收市后的调整 ucYkxi`x  
late stamping逾期加盖印花 6o3T;h  
latent reserve隐藏储备 uq7T{7~<  
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》 ,+/zH'U}  
law cost讼费 GrEs1M1]*  
law of bankruptcy破产法 JV"NZvjN7d  
law of diminishing return报酬递减规律；报酬递减法则 _]#klL  
law of insolvency破产清盘法 =fLL|  
lay member [Council of SEHK]外界理事〔联交所理事会〕 I %_MV  
leading indicator领先指标；领先经济指标 J07O:cjyu  
leap-frogging跳增 HB& &  
lease租契；租约 @Z(rgF{{  
leasehold interest租赁权益；批租权益 "Tbnxx]J  
leasehold property批租土地财产 uZjI?Z.A  
leave pay假期工资 ,cHU)j  
ledger分类帐 K!{5[G  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统  -/{af  
ledger book分类帐簿 )na&"b
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