[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: iXN7+QO)  
labour and material cost index劳工及材料成本指数 X[frL)k]  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 ,1\nd{  
laissez-faire policy自由放任政策 k~(j    
land cost element土地成本因素 I 9yNTD  
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〕 YU89m7cc'  
land premium地价 o@?3i+%}8  
Land Registry Trading Fund土地注册处营运基金 X(-e-:B4;  
land revenue地价收入 "d a%@Zy  
land transaction土地交易 [TZlvX(E  
landed cost抵岸价格；卸岸成本 C-
;y#a)  
land-holding company拥有土地的公司 lWv3c!E`  
Laspeyres index formula拉斯佩尔指数公式 ~ caKzq  
last in, first out method [LIFO method]后进先出计算法 FtUOgL)|  
last recorded price最后成交价 ~~?4w.k  
last trading price最后成交价 FuOP+r!H  
late adjustment收市后的调整 uC3o@qGW<  
late stamping逾期加盖印花 dOm#NSJVd  
latent reserve隐藏储备 5Rv6+d  
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》 kIAWI;H{  
law cost讼费 apxZ}  
law of bankruptcy破产法 y.AF90Q>)  
law of diminishing return报酬递减规律；报酬递减法则 #clPao?r  
law of insolvency破产清盘法 Gy9+-7"V  
lay member [Council of SEHK]外界理事〔联交所理事会〕 XE_|H1&j  
leading indicator领先指标；领先经济指标 U!:Q|':=h  
leap-frogging跳增 +Y!9)~f}7X  
lease租契；租约 " _qH+=_R  
leasehold interest租赁权益；批租权益 u,:GJU  
leasehold property批租土地财产 (+<SR5,/3  
leave pay假期工资 ^h+<Q%' a'  
ledger分类帐 |-N\?N9"  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 Azx4+`!-  
ledger book分类帐簿 u>Z0u
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