[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: vN}#Kc\  
labour and material cost index劳工及材料成本指数 &{5,:%PXw  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 4>YR {  
laissez-faire policy自由放任政策 KA5v+~  
land cost element土地成本因素 "> ypIR<  
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〕 *YI98  
land premium地价 P-[-pi@  
Land Registry Trading Fund土地注册处营运基金 `6;?9NI  
land revenue地价收入 3l]lwV  
land transaction土地交易 PJ')R:e,  
landed cost抵岸价格；卸岸成本 kb%;=t2  
land-holding company拥有土地的公司 q$L%36u~/  
Laspeyres index formula拉斯佩尔指数公式 7jrt7[{
 
last in, first out method [LIFO method]后进先出计算法 `
b&%Hm  
last recorded price最后成交价 yNBQGSH  
last trading price最后成交价 rCEyQ)R_}  
late adjustment收市后的调整 sQ3[<  
late stamping逾期加盖印花 %jJ G>T  
latent reserve隐藏储备 Xxj- 6i  
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》 fy1|$d{'  
law cost讼费 1}+3dB_s  
law of bankruptcy破产法 \0gis#  
law of diminishing return报酬递减规律；报酬递减法则 d2FswF$C  
law of insolvency破产清盘法 - nm"of\o  
lay member [Council of SEHK]外界理事〔联交所理事会〕 uo:J\E  
leading indicator领先指标；领先经济指标 cdH>n)  
leap-frogging跳增 Vsr.=Nd=  
lease租契；租约 >dXGee>'M  
leasehold interest租赁权益；批租权益 j8i[ONq^  
leasehold property批租土地财产 t|?ez4/{z  
leave pay假期工资 k?yoQL*  
ledger分类帐 $GV7 o{"&  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 PN%zIk bo  
ledger book分类帐簿 ,u=`uD