[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 66^1&D"  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 s3MM ICRT.  
laissez-faire policy自由放任政策 zJG x5JC  
land cost element土地成本因素 &J6o$i  
Land Fund [Hong Kong Special Administrative Region Government Land Fund]土地基金〔香港特别行政区政府土地基金〕
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land premium地价 BDRYip[Sa  
Land Registry Trading Fund土地注册处营运基金 |g?/~%7  
land revenue地价收入 rB.=f[aX[  
land transaction土地交易 !\&7oAs=I  
landed cost抵岸价格；卸岸成本 YmO"EWb  
land-holding company拥有土地的公司 68'-1}  
Laspeyres index formula拉斯佩尔指数公式 E1l\~%A  
last in, first out method [LIFO method]后进先出计算法 DK@w^ZW6JA  
last recorded price最后成交价 -~<q,p"e  
last trading price最后成交价 x;ICV%g/  
late adjustment收市后的调整 hdsgOu  
late stamping逾期加盖印花 
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latent reserve隐藏储备 Zv1Bju*y  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 s_GK;;  
law cost讼费 @ V7ooo!  
law of bankruptcy破产法 7+D'W7Yx  
law of diminishing return报酬递减规律；报酬递减法则 ( Qx-KRH  
law of insolvency破产清盘法 5|6z1{g8  
lay member [Council of SEHK]外界理事〔联交所理事会〕 48~m=mI  
leading indicator领先指标；领先经济指标 q5 I4'6NF  
leap-frogging跳增 ~/|unV  
lease租契；租约 ~P]HG;$?n  
leasehold interest租赁权益；批租权益 B(en5|  
leasehold property批租土地财产 9p[W :)P4d  
leave pay假期工资 _Y ><ih  
ledger分类帐 ?G>5 D`V  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 Z+``/Q]>+  
ledger book分类帐簿 < o'7{