[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: 7H$0NM P  
labour and material cost index劳工及材料成本指数 QXXB>gOY5  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 T3HAr9i%)  
laissez-faire policy自由放任政策 {K\l3_=5qb  
land cost element土地成本因素 +T*=JHOD  
Land Fund [Hong Kong Special Administrative Region Government Land Fund]土地基金〔香港特别行政区政府土地基金〕 Xb0$BAP  
land premium地价 [>5<&[A  
Land Registry Trading Fund土地注册处营运基金 !.(Kpcrg  
land revenue地价收入 \)\uAI-  
land transaction土地交易 h28")c.pH=  
landed cost抵岸价格；卸岸成本  U 6( (  
land-holding company拥有土地的公司 .Dn.| A  
Laspeyres index formula拉斯佩尔指数公式 :n'$Txf  
last in, first out method [LIFO method]后进先出计算法 V$y6=Q<c  
last recorded price最后成交价 'H"wu /#  
last trading price最后成交价 XLEEd?Vct9  
late adjustment收市后的调整 <Fkm7ME]  
late stamping逾期加盖印花 l)V!0eW  
latent reserve隐藏储备 XCCh*qym  
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》 :}QBrd  
law cost讼费 6OBe^/ZRt  
law of bankruptcy破产法  3j'A.S  
law of diminishing return报酬递减规律；报酬递减法则 Y ^s_v_s  
law of insolvency破产清盘法 ^/nj2"  
lay member [Council of SEHK]外界理事〔联交所理事会〕 -^ ) 0c  
leading indicator领先指标；领先经济指标 3AKT>Wy =  
leap-frogging跳增 Yt]tRqrh;T  
lease租契；租约 NSQ}:m  
leasehold interest租赁权益；批租权益 zf@gAvJ  
leasehold property批租土地财产 !VaKq_W  
leave pay假期工资 *&WkorByW  
ledger分类帐 C,*3a`/2M^  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 i!H)@4jX  
ledger book分类帐簿 j_` [Z