[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: SG5GJCkc  
labour and material cost index劳工及材料成本指数 _T96.~Q  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 \wJ2>Q  
laissez-faire policy自由放任政策
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land cost element土地成本因素 Yk;-]qi7  
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〕 a#huK~$~  
land premium地价 $#ve^.VHv  
Land Registry Trading Fund土地注册处营运基金 9<e%('@[  
land revenue地价收入 I]4L0r-  
land transaction土地交易 2HNAB4E  
landed cost抵岸价格；卸岸成本 &oz^dlw  
land-holding company拥有土地的公司 uW%(ySbq  
Laspeyres index formula拉斯佩尔指数公式 D(E3{\*R  
last in, first out method [LIFO method]后进先出计算法 ax.;IU  
last recorded price最后成交价 S7B7'[ru  
last trading price最后成交价 GiZv0>*
x  
late adjustment收市后的调整 6UAn#d9  
late stamping逾期加盖印花 gwA+%]  
latent reserve隐藏储备 L:.z FW,  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 y;\m1o2  
law cost讼费 jkQ%b.a  
law of bankruptcy破产法 |;(95  
law of diminishing return报酬递减规律；报酬递减法则 *]7$/%.D  
law of insolvency破产清盘法 <:n!qQS6  
lay member [Council of SEHK]外界理事〔联交所理事会〕 s~z~9#G(6  
leading indicator领先指标；领先经济指标 a-cLy*W,~  
leap-frogging跳增 Daw;6f:  
lease租契；租约 s|`ZV^R  
leasehold interest租赁权益；批租权益 #`HY"-7m_  
leasehold property批租土地财产 ~6Xr^An/Z  
leave pay假期工资 D2y[?RG  
ledger分类帐 K9HXy*y49  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 A2 r\=for  
ledger book分类帐簿 *=2sXH1j