[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: iT>u&0B-  
labour and material cost index劳工及材料成本指数 *M1GVhW(+  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 2'DCB{Jv  
laissez-faire policy自由放任政策 @- STo/  
land cost element土地成本因素 *n CA6i  
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〕 7k(}U_v  
land premium地价 "' JnFM  
Land Registry Trading Fund土地注册处营运基金 D\acA?d`  
land revenue地价收入 ABN4kM>%  
land transaction土地交易 cZYy+  
landed cost抵岸价格；卸岸成本 ; oyV8P$  
land-holding company拥有土地的公司 2R[v*i^S  
Laspeyres index formula拉斯佩尔指数公式 >}+{;d  
last in, first out method [LIFO method]后进先出计算法 Q":_\inF  
last recorded price最后成交价 VJ~D.ec  
last trading price最后成交价 2:*15RH3  
late adjustment收市后的调整 #\
0m(v  
late stamping逾期加盖印花 3~~X,ZL  
latent reserve隐藏储备 wa"0`a:`;  
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》 42NfD/"g+s  
law cost讼费 rH 3U;K!  
law of bankruptcy破产法 [';o -c"!  
law of diminishing return报酬递减规律；报酬递减法则 x>yqEdR=o  
law of insolvency破产清盘法 5/=$p:
E>  
lay member [Council of SEHK]外界理事〔联交所理事会〕 9>)b6)J D  
leading indicator领先指标；领先经济指标 nTeA=0 4  
leap-frogging跳增 79T_9}M  
lease租契；租约 0D(8-H  
leasehold interest租赁权益；批租权益 )|~& (+Q?]  
leasehold property批租土地财产 ZcN0:xU  
leave pay假期工资 AxH;psj  
ledger分类帐 .xT?%xSi/  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 sL$sj|"S  
ledger book分类帐簿 a*P v^Np-v