[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: i^ |G  
labour and material cost index劳工及材料成本指数 b09xf"D  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 S_O tY]gF  
laissez-faire policy自由放任政策 @F$}/  
land cost element土地成本因素 llWY7u"  
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〕 gH\>",[  
land premium地价 o^*:  
Land Registry Trading Fund土地注册处营运基金 ']+!i a  
land revenue地价收入 '<uM\v^k  
land transaction土地交易 O"\_%=X9  
landed cost抵岸价格；卸岸成本 /~f[>#  
land-holding company拥有土地的公司 Z~8%bfpe  
Laspeyres index formula拉斯佩尔指数公式 A|:+c*7]  
last in, first out method [LIFO method]后进先出计算法 w\eC{,00:  
last recorded price最后成交价 <j,3D
n  
last trading price最后成交价 _od /)#  
late adjustment收市后的调整 x;E/   
late stamping逾期加盖印花 ,Tegrz&G  
latent reserve隐藏储备 Q@>1z*'I  
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》 >wt.)c?5  
law cost讼费 L%Rw]=v }v  
law of bankruptcy破产法 ?b{y#du2a  
law of diminishing return报酬递减规律；报酬递减法则 !k*B-@F  
law of insolvency破产清盘法 h$6'9rL&i  
lay member [Council of SEHK]外界理事〔联交所理事会〕 Haekr*1%  
leading indicator领先指标；领先经济指标 j%-Ems*H  
leap-frogging跳增 ecoI-@CAI  
lease租契；租约 bn8maYUZ  
leasehold interest租赁权益；批租权益 l>pB\<LL  
leasehold property批租土地财产 <HN+pi  
leave pay假期工资 <2&qIvHL  
ledger分类帐 <#nU 06 fN  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统
hif;atO  
ledger book分类帐簿 Qj_)^3`e