[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: 5[l8y,  
labour and material cost index劳工及材料成本指数 }UJv[  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 p?[Tm*r  
laissez-faire policy自由放任政策 e<7.y#L  
land cost element土地成本因素 sKz`aqI  
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〕 UrlM%Jnq1  
land premium地价 5S Xn?  
Land Registry Trading Fund土地注册处营运基金 7`vEe'qz  
land revenue地价收入 ,)+ o  
land transaction土地交易 CfEmT8sa  
landed cost抵岸价格；卸岸成本 'crlA~&#/  
land-holding company拥有土地的公司 'oNO-)p\#!  
Laspeyres index formula拉斯佩尔指数公式 %V&n*3  
last in, first out method [LIFO method]后进先出计算法 #?MY&hdU9  
last recorded price最后成交价 M}:=zcZ l  
last trading price最后成交价 L$'[5"ma ;  
late adjustment收市后的调整 c$S{^IQ  
late stamping逾期加盖印花 X)SDG#&+bF  
latent reserve隐藏储备 !IU.a90V  
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》 uJx"W  
law cost讼费 eg<bi@C1|  
law of bankruptcy破产法 TlAR.cV  
law of diminishing return报酬递减规律；报酬递减法则 Xdi:1wW@p  
law of insolvency破产清盘法 0tISXu-  
lay member [Council of SEHK]外界理事〔联交所理事会〕 (Q[fS:U  
leading indicator领先指标；领先经济指标 k$5 s{q  
leap-frogging跳增 K/m3  
lease租契；租约
!g~1&Uw1  
leasehold interest租赁权益；批租权益 !f>d_RG  
leasehold property批租土地财产 !Bz0^ 1,L  
leave pay假期工资 J]W5[)L  
ledger分类帐 EcIE~qs  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 h1 WT
  
ledger book分类帐簿 )m6M9eC