[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: r`6XF  
labour and material cost index劳工及材料成本指数 9/^4W.  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 +]UPY5:F  
laissez-faire policy自由放任政策 XbG=H-|  
land cost element土地成本因素 E-n!3RQ(w  
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〕 n j1 cqh  
land premium地价 aiUn bP  
Land Registry Trading Fund土地注册处营运基金 A:k`Ykr[  
land revenue地价收入 YIjBKh  
land transaction土地交易 d0|Q1R+3  
landed cost抵岸价格；卸岸成本 ]+,Z()  
land-holding company拥有土地的公司 0(0Ep(Vj  
Laspeyres index formula拉斯佩尔指数公式 uy7)9w  
last in, first out method [LIFO method]后进先出计算法 Rm6<"SLV  
last recorded price最后成交价 XIf,#9  
last trading price最后成交价 8+`cv"  
late adjustment收市后的调整 qCIZW  
late stamping逾期加盖印花 Y|KX :9Y@  
latent reserve隐藏储备 +U@P+;  
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》 g5/8u2d  
law cost讼费 -08Ys c  
law of bankruptcy破产法 B>-Iv_  
law of diminishing return报酬递减规律；报酬递减法则 7Nx@eoZ  
law of insolvency破产清盘法 (S1$g ~t;  
lay member [Council of SEHK]外界理事〔联交所理事会〕 i_f"?X;D  
leading indicator领先指标；领先经济指标 7;c{lQ Oj}  
leap-frogging跳增 ?T?%x(]I  
lease租契；租约 p5>TL!4M  
leasehold interest租赁权益；批租权益 Bqa%L.N2SS  
leasehold property批租土地财产 3{~hRd  
leave pay假期工资 i^="*t\i  
ledger分类帐 b-%7@j  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 9?l( }S`  
ledger book分类帐簿 l&
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