[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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V,v[y\  
labour and material cost index劳工及材料成本指数 =nUW'  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 S]3Ev#
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laissez-faire policy自由放任政策 &fP XU*l4  
land cost element土地成本因素 B#%;Qc  
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〕 ~`#-d ^s:  
land premium地价 JWP*>\P  
Land Registry Trading Fund土地注册处营运基金 ZUXr!v/R:1  
land revenue地价收入 /(C~~XP )  
land transaction土地交易 \a^,sV  
landed cost抵岸价格；卸岸成本 >k7q g$  
land-holding company拥有土地的公司 N)8HR9[!  
Laspeyres index formula拉斯佩尔指数公式 $K~LM8_CKy  
last in, first out method [LIFO method]后进先出计算法 xvLn'8H.  
last recorded price最后成交价 n";02?@F  
last trading price最后成交价 &sVvWNO#2  
late adjustment收市后的调整 N6oq90G  
late stamping逾期加盖印花 L];y}]:F*  
latent reserve隐藏储备 BZK`O/  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 Ft JjY@#  
law cost讼费 h( QYxI,|  
law of bankruptcy破产法 4B+9z^oQ  
law of diminishing return报酬递减规律；报酬递减法则 8t"~Om5sG  
law of insolvency破产清盘法 ]LPQYL  
lay member [Council of SEHK]外界理事〔联交所理事会〕 6qvp*35Cx  
leading indicator领先指标；领先经济指标 oSb, :^Wl  
leap-frogging跳增 L?&'xzt B  
lease租契；租约 `:{B(+6  
leasehold interest租赁权益；批租权益 5-u=o)>  
leasehold property批租土地财产 1[nG}  
leave pay假期工资 \6|/RFT  
ledger分类帐 7XrfuG*L$  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 '8FC<=+p[  
ledger book分类帐簿 Pj#'}ru!