[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 m--h$G  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 X1]&j2WR  
laissez-faire policy自由放任政策 $)mq  
land cost element土地成本因素 F:%= u =  
Land Fund [Hong Kong Special Administrative Region Government Land Fund]土地基金〔香港特别行政区政府土地基金〕 <&n
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land premium地价 df nmUE  
Land Registry Trading Fund土地注册处营运基金 jj0@ez{3  
land revenue地价收入 r42[pi]F  
land transaction土地交易 b,Ed}Ir  
landed cost抵岸价格；卸岸成本 3P6pQm'.f  
land-holding company拥有土地的公司 P!,\V\TY]  
Laspeyres index formula拉斯佩尔指数公式 xrA(#\}f$  
last in, first out method [LIFO method]后进先出计算法 95_?F7}9  
last recorded price最后成交价 9
r fR  
last trading price最后成交价 }
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late adjustment收市后的调整 'X_iiR8n@p  
late stamping逾期加盖印花 ::uD%a zd  
latent reserve隐藏储备 z_*]joL  
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》 $|C%G6!s?@  
law cost讼费 s24-X1d(9  
law of bankruptcy破产法 |b;}' *  
law of diminishing return报酬递减规律；报酬递减法则 79~,KFct  
law of insolvency破产清盘法 >a%NC'~rc  
lay member [Council of SEHK]外界理事〔联交所理事会〕 UG s <<  
leading indicator领先指标；领先经济指标 ~=Z&l  
leap-frogging跳增 0Tp?ED_  
lease租契；租约 O4@Ki4f3A%  
leasehold interest租赁权益；批租权益 G-G!c2o  
leasehold property批租土地财产 gT<E4$I69  
leave pay假期工资 zG[fPD  
ledger分类帐 iVd*62$@$  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 f?dNTfQ3mi  
ledger book分类帐簿 T$06D
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