[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: 4`8s]X  
labour and material cost index劳工及材料成本指数 bll[E}E|3  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 fnq 3ic"V  
laissez-faire policy自由放任政策 6,5h4[eF*  
land cost element土地成本因素 MFROAVPZ5  
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〕 ?pZ"7kkD  
land premium地价 qy'-'UlIr  
Land Registry Trading Fund土地注册处营运基金 mo^E8t.  
land revenue地价收入 e%e.|+  
land transaction土地交易 8-@@QZ\N  
landed cost抵岸价格；卸岸成本 ~Eg]Auk7  
land-holding company拥有土地的公司 CT'4.  
Laspeyres index formula拉斯佩尔指数公式 "73*0'm  
last in, first out method [LIFO method]后进先出计算法 4~Qnhv7  
last recorded price最后成交价 z I2DQ] 9  
last trading price最后成交价 E n7~wKF  
late adjustment收市后的调整 %%K3J<5  
late stamping逾期加盖印花 DinZZ  
latent reserve隐藏储备 -+[Lc_oNPx  
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》 }W^@mi  
law cost讼费 ow'G&<0b  
law of bankruptcy破产法 I/w;4!+)  
law of diminishing return报酬递减规律；报酬递减法则 AZ(zM.y!#_  
law of insolvency破产清盘法 g)6>=Qo`8E  
lay member [Council of SEHK]外界理事〔联交所理事会〕 ou-#+Sdd  
leading indicator领先指标；领先经济指标 }<~(9_+  
leap-frogging跳增 <( OHX3~  
lease租契；租约 [y8(v ~H  
leasehold interest租赁权益；批租权益 E#_/#J]UQn  
leasehold property批租土地财产 |fKT@2(  
leave pay假期工资 %.d.h;^T  
ledger分类帐 /Pextj<  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 )jXKPL j  
ledger book分类帐簿 curYD~7