[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: !LIlt`ag9  
labour and material cost index劳工及材料成本指数 g`?:=G:a*  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 y=H@6$2EQ  
laissez-faire policy自由放任政策 U<bYFuS"  
land cost element土地成本因素 3M<!?%v\A  
Land Fund [Hong Kong Special Administrative Region Government Land Fund]土地基金〔香港特别行政区政府土地基金〕 /fwgqFVk  
land premium地价 =+oZtP-+o  
Land Registry Trading Fund土地注册处营运基金 gx;O6S{  
land revenue地价收入 C2/}d? bki  
land transaction土地交易 ]J@/p:S
>  
landed cost抵岸价格；卸岸成本 cm@;*  
land-holding company拥有土地的公司 "2hh-L7ql  
Laspeyres index formula拉斯佩尔指数公式 rK|*hcy  
last in, first out method [LIFO method]后进先出计算法 ;n*J$B  
last recorded price最后成交价  CL3xg)x6  
last trading price最后成交价 vVVPw?Ww-  
late adjustment收市后的调整 C1fyV]  
late stamping逾期加盖印花 edpW8eND  
latent reserve隐藏储备 ([LIjaoi  
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》 R$6qoqv{yG  
law cost讼费 -:`V<  
law of bankruptcy破产法 EW(J5/mn  
law of diminishing return报酬递减规律；报酬递减法则 Yx%bn?%;&  
law of insolvency破产清盘法 OJ,m1{9$}  
lay member [Council of SEHK]外界理事〔联交所理事会〕 |t6~%6^8  
leading indicator领先指标；领先经济指标 r@$ w*%  
leap-frogging跳增 fL6e?\Pw  
lease租契；租约 !7 _\P7M  
leasehold interest租赁权益；批租权益  MCnN^  
leasehold property批租土地财产 `ROG~0lN(  
leave pay假期工资 j _ ;fWBD:  
ledger分类帐 WS,7dz  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 Mv|!2 [:  
ledger book分类帐簿 4#BRx#\O