[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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labour and material cost index劳工及材料成本指数 :N*T2mP  
LAF bid and offer rates流动资金调节机制的借入及拆出息率
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laissez-faire policy自由放任政策 070IBAk}_  
land cost element土地成本因素 r%d11[z  
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〕 ^z^e*<{WEl  
land premium地价 5Q`n6x|  
Land Registry Trading Fund土地注册处营运基金 `aL| qyrq#  
land revenue地价收入 gqRTv_;  
land transaction土地交易 aa8Qslm  
landed cost抵岸价格；卸岸成本 ~+C?][T  
land-holding company拥有土地的公司 V( LFH9.Mp  
Laspeyres index formula拉斯佩尔指数公式 aG
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last in, first out method [LIFO method]后进先出计算法 JWHt|zBg  
last recorded price最后成交价 N+q
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last trading price最后成交价 }Y`<(V5:  
late adjustment收市后的调整 j#t8Krd] "  
late stamping逾期加盖印花 xY2_
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latent reserve隐藏储备  /;6@M=6u  
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》 -WvgK"k  
law cost讼费 B
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law of bankruptcy破产法 ><Z3<7K9  
law of diminishing return报酬递减规律；报酬递减法则 FJ8@b  
law of insolvency破产清盘法
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lay member [Council of SEHK]外界理事〔联交所理事会〕 PlH`(n#  
leading indicator领先指标；领先经济指标 p''"E$B/(  
leap-frogging跳增 1Dp@n  
lease租契；租约 ,,%:vK+V  
leasehold interest租赁权益；批租权益 #Jz&9I<OKx  
leasehold property批租土地财产 9,f<Nb(\  
leave pay假期工资 'QojSq   
ledger分类帐 Y{vwOs  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 Q4Fq=kTE  
ledger book分类帐簿 wZ8 MhE