[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: Sl:\5]'yJ  
labour and material cost index劳工及材料成本指数 BzTm[`(h  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 p"q-
sMYl  
laissez-faire policy自由放任政策 gJs~kQU  
land cost element土地成本因素 ?Z1pPd@  
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〕 fkRb;aIl  
land premium地价 _32ltnBX  
Land Registry Trading Fund土地注册处营运基金 5Tn4iyg;B  
land revenue地价收入 <u->hT  
land transaction土地交易 eC[g"Ef  
landed cost抵岸价格；卸岸成本 :w:5;cmV  
land-holding company拥有土地的公司 Qksw+ZjY#{  
Laspeyres index formula拉斯佩尔指数公式 jG)>{D  
last in, first out method [LIFO method]后进先出计算法 u:g(x+u4:  
last recorded price最后成交价 tE>3.0U0Q  
last trading price最后成交价 kwWO1=ikz@  
late adjustment收市后的调整 ?x N8HG4  
late stamping逾期加盖印花 8f8+3  
latent reserve隐藏储备 @3VL _g:  
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》 f8[2
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law cost讼费 Kh$L~4l  
law of bankruptcy破产法 %}'sFum`  
law of diminishing return报酬递减规律；报酬递减法则 "_?^uymw  
law of insolvency破产清盘法 `f6Qd2\  
lay member [Council of SEHK]外界理事〔联交所理事会〕 eRVu/TY   
leading indicator领先指标；领先经济指标 yv$MQ~]  
leap-frogging跳增 1/HPcCsHb  
lease租契；租约 >x!N @G  
leasehold interest租赁权益；批租权益 C$,S#n@  
leasehold property批租土地财产 tvFJ^5  
leave pay假期工资 }
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ledger分类帐 xl# j_d,  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 )}?dYk  
ledger book分类帐簿 azE>uEsE