[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: ,IG?(CK|  
labour and material cost index劳工及材料成本指数 *Ui>NTl  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 nNcmL/
(  
laissez-faire policy自由放任政策 <9Pf] G=  
land cost element土地成本因素 pAdSOR2  
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〕 !S[7IBk%  
land premium地价 z*&r@P -  
Land Registry Trading Fund土地注册处营运基金 }'Yk #Q  
land revenue地价收入 Z#062NL "  
land transaction土地交易 [X=Ot#?u ~  
landed cost抵岸价格；卸岸成本 qjd8Q  
land-holding company拥有土地的公司 u9)<i]2  
Laspeyres index formula拉斯佩尔指数公式 b+mh9q'5E  
last in, first out method [LIFO method]后进先出计算法 2bt2h.a  
last recorded price最后成交价 qGKQrb,K  
last trading price最后成交价 %/=#8v4*  
late adjustment收市后的调整 oF#]<Z\  
late stamping逾期加盖印花 6IC/~Woghx  
latent reserve隐藏储备 j?P8&Fm<  
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》 }&Jml%F4uR  
law cost讼费 cG I^IPI  
law of bankruptcy破产法 oS_<;Fj  
law of diminishing return报酬递减规律；报酬递减法则 +#R<emW  
law of insolvency破产清盘法 OcGHMGdn  
lay member [Council of SEHK]外界理事〔联交所理事会〕 ~<w9a]  
leading indicator领先指标；领先经济指标 j%O
nLTZ  
leap-frogging跳增 [lX3":)  
lease租契；租约 '}T6e1#JV  
leasehold interest租赁权益；批租权益 _J`q\N K  
leasehold property批租土地财产 C!aK5rqhv  
leave pay假期工资 =o+))R4  
ledger分类帐 \%N | X  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 3re|=_ Hy  
ledger book分类帐簿 _ rf