[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: vxS4YRb  
labour and material cost index劳工及材料成本指数 P#}
vi$dZ  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 (Q=:ln;kM  
laissez-faire policy自由放任政策 /!%?I#K{Wq  
land cost element土地成本因素 Wm4C(y@  
Land Fund [Hong Kong Special Administrative Region Government Land Fund]土地基金〔香港特别行政区政府土地基金〕 J:@yG1VIp  
land premium地价 S9[Y1qH>K  
Land Registry Trading Fund土地注册处营运基金 NA$% Up  
land revenue地价收入 ,H_d#Koa.  
land transaction土地交易 $>T(31)c  
landed cost抵岸价格；卸岸成本 kt |j]:  
land-holding company拥有土地的公司 @1D3E=  
Laspeyres index formula拉斯佩尔指数公式 JNo[<SZ b  
last in, first out method [LIFO method]后进先出计算法 AH? [K,3  
last recorded price最后成交价 ' g d=\gV  
last trading price最后成交价 4X!4S6JfB  
late adjustment收市后的调整 jOd+LXPJ  
late stamping逾期加盖印花 EQQ@nW{;  
latent reserve隐藏储备 86>@.:d  
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》 jX0^1d@  
law cost讼费 4 !m'9  
law of bankruptcy破产法 -d-xsP} s  
law of diminishing return报酬递减规律；报酬递减法则 6s>io%,:  
law of insolvency破产清盘法 -hq^';,  
lay member [Council of SEHK]外界理事〔联交所理事会〕 uw/N`u  
leading indicator领先指标；领先经济指标 9z`72(  
leap-frogging跳增 K' B*D*w  
lease租契；租约 "MK2QIo  
leasehold interest租赁权益；批租权益 CM7Nd
K?I  
leasehold property批租土地财产 ttls.~DG  
leave pay假期工资 xUNq!({T  
ledger分类帐 &DjA?0`J  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 N 'n0I^Y1A  
ledger book分类帐簿 Lq2jXy5#n