[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: \}x'>6zr2  
labour and material cost index劳工及材料成本指数 U\Ar*b)/T  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 -yAnn  
laissez-faire policy自由放任政策 CFJjh^ ~=  
land cost element土地成本因素 7ITl3>  
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〕 d$_q=ywc  
land premium地价 `<}V !Lo  
Land Registry Trading Fund土地注册处营运基金 <@e+
-$  
land revenue地价收入 .?0>5-SfY  
land transaction土地交易 H : T N  
landed cost抵岸价格；卸岸成本 3Q$'qZw p  
land-holding company拥有土地的公司 2yQ}Lxr(  
Laspeyres index formula拉斯佩尔指数公式 rFq@]t3q  
last in, first out method [LIFO method]后进先出计算法 9S1Ti6A  
last recorded price最后成交价 5M Wvu,'%8  
last trading price最后成交价 `N,Vs n"  
late adjustment收市后的调整 0/:=wn^pg  
late stamping逾期加盖印花 %7]XW2u  
latent reserve隐藏储备 SCurO9RN  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 PyMVTP4  
law cost讼费  0Ox|^V  
law of bankruptcy破产法 fNqmTRu  
law of diminishing return报酬递减规律；报酬递减法则 '>e79f-O)  
law of insolvency破产清盘法 \|~?x# aA  
lay member [Council of SEHK]外界理事〔联交所理事会〕 >I
d!I  
leading indicator领先指标；领先经济指标 pYfV~Q^3  
leap-frogging跳增 Sn(l$wk=  
lease租契；租约 !)%>AH'  
leasehold interest租赁权益；批租权益 o'eI(@{F=  
leasehold property批租土地财产 !2Y!jz  
leave pay假期工资 ]<q}WjXD'  
ledger分类帐 g8,?S6\nMz  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 !eR-Kor  
ledger book分类帐簿 p/hvQyE