[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: ~8 w(M  
labour and material cost index劳工及材料成本指数 '
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LAF bid and offer rates流动资金调节机制的借入及拆出息率 p&#*  
laissez-faire policy自由放任政策 WgK|r
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land cost element土地成本因素 !(wH}ti  
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〕 ] 336FgT  
land premium地价 Lv{xwHnE  
Land Registry Trading Fund土地注册处营运基金 ,$qqHSd1M  
land revenue地价收入 p!~{<s]  
land transaction土地交易 }&mFpc  
landed cost抵岸价格；卸岸成本 g}]EIv{  
land-holding company拥有土地的公司 @~l?hf  
Laspeyres index formula拉斯佩尔指数公式 "<J%@  
last in, first out method [LIFO method]后进先出计算法 _,i+gI[  
last recorded price最后成交价 4JD 8w3u/  
last trading price最后成交价 2iM8V  
late adjustment收市后的调整 yU@~UCmja  
late stamping逾期加盖印花 BOQeP/>  
latent reserve隐藏储备 N3`W%ws`~  
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》 U8b1 sz  
law cost讼费 Fc"&lk4e  
law of bankruptcy破产法 F}lgy;=h  
law of diminishing return报酬递减规律；报酬递减法则 OJ'x>kE  
law of insolvency破产清盘法 ;5.o;|w?!  
lay member [Council of SEHK]外界理事〔联交所理事会〕 {vJ)!'Eh  
leading indicator领先指标；领先经济指标 DB>Y#2j4h  
leap-frogging跳增 u8wZ2j4S  
lease租契；租约 >Lo!8Hen  
leasehold interest租赁权益；批租权益 
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leasehold property批租土地财产 VnJ-nfA  
leave pay假期工资 &z\]A,=Tc  
ledger分类帐 Gkr^uXNg#  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 cc%O35o  
ledger book分类帐簿 2z\4?HJy