[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: bR&hI9`%F  
labour and material cost index劳工及材料成本指数 B~PF<8h5  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 ax>c&%vo  
laissez-faire policy自由放任政策 6/#= dv  
land cost element土地成本因素 dEe/\i'r9  
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〕 eEc ;w#  
land premium地价 U5Ho? `<  
Land Registry Trading Fund土地注册处营运基金 ":-)mfgGU  
land revenue地价收入 b$ Uwj<v  
land transaction土地交易 06Hn:IT18  
landed cost抵岸价格；卸岸成本 *iC t4J  
land-holding company拥有土地的公司 .cZ&~ N  
Laspeyres index formula拉斯佩尔指数公式 |g'sRTKJ  
last in, first out method [LIFO method]后进先出计算法 *10e)rzM  
last recorded price最后成交价 =v;-{oN!  
last trading price最后成交价 e&0B4wVAQ  
late adjustment收市后的调整 )
uX:f8  
late stamping逾期加盖印花 f1~3y}7^Jq  
latent reserve隐藏储备 }lxvXVc{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》 )E[5lD61  
law cost讼费 aF;&#TsB  
law of bankruptcy破产法
r 2  
law of diminishing return报酬递减规律；报酬递减法则 |y:DLsom?i  
law of insolvency破产清盘法
,-b{oS~u  
lay member [Council of SEHK]外界理事〔联交所理事会〕 zA"D0fr  
leading indicator领先指标；领先经济指标 <hK$ Cf_  
leap-frogging跳增 ~AE034_N  
lease租契；租约 rf`Br\g8  
leasehold interest租赁权益；批租权益 $&e(
V6A@  
leasehold property批租土地财产 ASYUKh,h  
leave pay假期工资 %~W }262  
ledger分类帐 Bw#ubQJ8}  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 e:,.-Kvzp`  
ledger book分类帐簿 wl{p,[
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