[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 [(Ss^?AJW  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 2MaHD}1Jw  
laissez-faire policy自由放任政策 >|Ps23J#  
land cost element土地成本因素 @(Q'J`  
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〕 /qp)n">  
land premium地价 u hW@ Y+  
Land Registry Trading Fund土地注册处营运基金 jI:5[. Y  
land revenue地价收入 -8H0f-1  
land transaction土地交易 \@8j&],dl  
landed cost抵岸价格；卸岸成本 F)rU*i7  
land-holding company拥有土地的公司 0h^&`H:  
Laspeyres index formula拉斯佩尔指数公式 j_i/h
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last in, first out method [LIFO method]后进先出计算法 AG/? LPJ  
last recorded price最后成交价 Al
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last trading price最后成交价 SKO*x^"eU  
late adjustment收市后的调整 d/oxRzk'L  
late stamping逾期加盖印花 >(nb8T|  
latent reserve隐藏储备 N6yPuH  
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》 gbF^m`A>%+  
law cost讼费 O%feBe  
law of bankruptcy破产法 8Ac5K!  
law of diminishing return报酬递减规律；报酬递减法则 Qxb5Y)/jn  
law of insolvency破产清盘法 [AgS@^"sf5  
lay member [Council of SEHK]外界理事〔联交所理事会〕 \0. c_  
leading indicator领先指标；领先经济指标 0G@sj7)]  
leap-frogging跳增 {Yp>h5nwM_  
lease租契；租约 R)4L]Z F  
leasehold interest租赁权益；批租权益 "\0&1C(G  
leasehold property批租土地财产 B"sQ\gb%Q  
leave pay假期工资 p1 ^k4G  
ledger分类帐 ,.Xqb~  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 ?U3X,uv5J  
ledger book分类帐簿 M;s r1C