[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: \Fjq|3`<l  
labour and material cost index劳工及材料成本指数 7guxkN#  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 <o`]wOrl  
laissez-faire policy自由放任政策 eeZ9 w~<  
land cost element土地成本因素 qa#F}aGd  
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〕 |EA1+I.&x  
land premium地价 eHIC 'b.  
Land Registry Trading Fund土地注册处营运基金 |]^! 4[!U  
land revenue地价收入 x $4'a~E  
land transaction土地交易 p8bTR!rvz  
landed cost抵岸价格；卸岸成本 q|\C p  
land-holding company拥有土地的公司 b&&'b)  
Laspeyres index formula拉斯佩尔指数公式 oDK\v8w-  
last in, first out method [LIFO method]后进先出计算法 DSa92:M}  
last recorded price最后成交价 (b5af_ c  
last trading price最后成交价 z81!F'x;  
late adjustment收市后的调整 5T*7HC[  
late stamping逾期加盖印花 JE!Xf}nEi  
latent reserve隐藏储备 e70*y'1fu  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 -hfY:W`Dz  
law cost讼费 ~Y[b QuA=)  
law of bankruptcy破产法 :a`m
9s 4  
law of diminishing return报酬递减规律；报酬递减法则 J]e&z5c  
law of insolvency破产清盘法 }R(_^@]  
lay member [Council of SEHK]外界理事〔联交所理事会〕 v-@@>?W-  
leading indicator领先指标；领先经济指标 -JkO[IF  
leap-frogging跳增 3Q;l*xu  
lease租契；租约 vN
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leasehold interest租赁权益；批租权益 K>~l6  
leasehold property批租土地财产 YTA&G  
leave pay假期工资 n_Dhq(.  
ledger分类帐 B(U`Zd  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 6=D;K.!  
ledger book分类帐簿 A5\S0l$Q