[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: bRFZ:hu l  
labour and material cost index劳工及材料成本指数 9`qw,X&AK_  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 g}6M+QNj  
laissez-faire policy自由放任政策 )X*_oH=  
land cost element土地成本因素 (oCpQDab@  
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〕 ,*V%  
land premium地价 PU\xFt  
Land Registry Trading Fund土地注册处营运基金 zO9WqP_`iR  
land revenue地价收入 bly `mp8#  
land transaction土地交易 ,,j>2Ts  
landed cost抵岸价格；卸岸成本 $5ea[nc  
land-holding company拥有土地的公司 KX\=wFbP)  
Laspeyres index formula拉斯佩尔指数公式 ^Q0=Ggh  
last in, first out method [LIFO method]后进先出计算法 qMVuB
v  
last recorded price最后成交价 3&[d.,/  
last trading price最后成交价 o6 x8jz  
late adjustment收市后的调整 =<(6yu_  
late stamping逾期加盖印花 qOD^P  
latent reserve隐藏储备 (O:&RAkk7  
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》 v8\_6}*I  
law cost讼费 (:H4
  
law of bankruptcy破产法 ZBK)rmhMx  
law of diminishing return报酬递减规律；报酬递减法则 b:O_PS5h  
law of insolvency破产清盘法 Rbgy?8#9  
lay member [Council of SEHK]外界理事〔联交所理事会〕 ,Cm1~ExJ  
leading indicator领先指标；领先经济指标 S_AN.8T  
leap-frogging跳增 ae0Mf0<#)  
lease租契；租约 ] -C*d$z  
leasehold interest租赁权益；批租权益 F6DVq8f9  
leasehold property批租土地财产 {O=_c|u{N  
leave pay假期工资 66WJ=?JV  
ledger分类帐 _Nz?fJ:$@  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 W>CG;x{  
ledger book分类帐簿 Y2uy@j*N