[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: I.<#t(io  
labour and material cost index劳工及材料成本指数 A{o{o++  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 I^|bQ3sor  
laissez-faire policy自由放任政策 '~cEdGD9H  
land cost element土地成本因素 7@"
X~C  
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〕 J@TM>R  
land premium地价 .eAC!R  
Land Registry Trading Fund土地注册处营运基金 t;1NzI$^  
land revenue地价收入 e.GzGX  
land transaction土地交易 Jr9} 'l8  
landed cost抵岸价格；卸岸成本 <XagkD  
land-holding company拥有土地的公司 MnI $%  
Laspeyres index formula拉斯佩尔指数公式 p{J_d,JH  
last in, first out method [LIFO method]后进先出计算法 wg1pt1 `  
last recorded price最后成交价 mC7Y *  
last trading price最后成交价 @6!JW(,]\  
late adjustment收市后的调整 Z9D4;1  
late stamping逾期加盖印花 W<L6,  
latent reserve隐藏储备 yi?&^nX@9,  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 {EUH#':  
law cost讼费 \}=b/FL=U  
law of bankruptcy破产法 g3XAs@  
law of diminishing return报酬递减规律；报酬递减法则 kt#W~n  
law of insolvency破产清盘法 Td >k \<  
lay member [Council of SEHK]外界理事〔联交所理事会〕 1 X*T219o  
leading indicator领先指标；领先经济指标 3$cF)5Vf  
leap-frogging跳增 ;^*!<F%t9R  
lease租契；租约 h<.[U $,  
leasehold interest租赁权益；批租权益 ,')bO*Ng  
leasehold property批租土地财产 QA(,K}z~^S  
leave pay假期工资 TfVD'HAN;l  
ledger分类帐 v1=X=H  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 ;" *`  
ledger book分类帐簿 0mh8.