[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: pF{jIXu  
labour and material cost index劳工及材料成本指数 wZ(1\ M(  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 <Ht"t]u*Bn  
laissez-faire policy自由放任政策 Lc{AB!Br  
land cost element土地成本因素 0P$1=oK  
Land Fund [Hong Kong Special Administrative Region Government Land Fund]土地基金〔香港特别行政区政府土地基金〕 V$?6%\M^*  
land premium地价 S(gr>eC5  
Land Registry Trading Fund土地注册处营运基金 Tn&_ >R  
land revenue地价收入 2][9Wp  
land transaction土地交易 Gy q 6?  
landed cost抵岸价格；卸岸成本 \Y4(+t=4  
land-holding company拥有土地的公司 dKzG,/1W[m  
Laspeyres index formula拉斯佩尔指数公式 5T x4u%g  
last in, first out method [LIFO method]后进先出计算法
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last recorded price最后成交价 "^#O7.oVi+  
last trading price最后成交价 ciblj?"Wi  
late adjustment收市后的调整 Va8 }JD  
late stamping逾期加盖印花 S2$66xr#  
latent reserve隐藏储备 bo\ bs1  
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》 jZA1fV  
law cost讼费 uj8saNu  
law of bankruptcy破产法 Z[#8F&QV!m  
law of diminishing return报酬递减规律；报酬递减法则 G"/;Cq=t  
law of insolvency破产清盘法 3Bl|~K;-  
lay member [Council of SEHK]外界理事〔联交所理事会〕 1dN/H)]  
leading indicator领先指标；领先经济指标 WZ'<iI  
leap-frogging跳增 ]64Pk9z=  
lease租契；租约 L1SX2F8
  
leasehold interest租赁权益；批租权益 w){B$X
  
leasehold property批租土地财产 }b456J  
leave pay假期工资 A%^?z.  
ledger分类帐 *j3U+HV  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 Cog}a  
ledger book分类帐簿 RN`TUCQL