[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 #8U
seK  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 ~6HDW  
laissez-faire policy自由放任政策 JJ-i_5\q  
land cost element土地成本因素 (}jL_ E  
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〕 %w:'!X><  
land premium地价 $eX*  
Land Registry Trading Fund土地注册处营运基金 zo44^=~%  
land revenue地价收入 6#|qg* OS  
land transaction土地交易 3]`mQm E  
landed cost抵岸价格；卸岸成本 s 0lYj@E'  
land-holding company拥有土地的公司 |_nC6;  
Laspeyres index formula拉斯佩尔指数公式
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last in, first out method [LIFO method]后进先出计算法 iRs V#s  
last recorded price最后成交价 #HG&[Ywi  
last trading price最后成交价 X" \}sl5
 
late adjustment收市后的调整 c[:Wf<%|  
late stamping逾期加盖印花 wko2M[  
latent reserve隐藏储备 o(Kcs-W2  
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》 H+`*Y<F@  
law cost讼费 u`6/I#q`  
law of bankruptcy破产法 OL9]*G?F  
law of diminishing return报酬递减规律；报酬递减法则 `x Ih\q  
law of insolvency破产清盘法 >a@ >N  
lay member [Council of SEHK]外界理事〔联交所理事会〕 4E'|.tt(  
leading indicator领先指标；领先经济指标  qpTm  
leap-frogging跳增 r<|nwFJ  
lease租契；租约 &CUC{t$VHX  
leasehold interest租赁权益；批租权益 r=$gT@  
leasehold property批租土地财产 BKZ v9  
leave pay假期工资 v.b5iv5  
ledger分类帐 L#ZLawG  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 27iy4(4  
ledger book分类帐簿 fYn{QS?