[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: ,L  
labour and material cost index劳工及材料成本指数 9q0s  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 kj|Oj+&  
laissez-faire policy自由放任政策 )}$rgYKJ  
land cost element土地成本因素 N1Xg-u?ul#  
Land Fund [Hong Kong Special Administrative Region Government Land Fund]土地基金〔香港特别行政区政府土地基金〕 IJ+}  
land premium地价 _b>z'4_'  
Land Registry Trading Fund土地注册处营运基金 U$DZht4>u  
land revenue地价收入 ]UIN4E  
land transaction土地交易 k
ReZch}  
landed cost抵岸价格；卸岸成本 W`LG.`JW  
land-holding company拥有土地的公司 ir}*E=*  
Laspeyres index formula拉斯佩尔指数公式 nv0D4 t  
last in, first out method [LIFO method]后进先出计算法 \aPH_sf,  
last recorded price最后成交价 (8~mf$ zx,  
last trading price最后成交价 ?v,c)  
late adjustment收市后的调整 [ {"x{;  
late stamping逾期加盖印花 >l-u{([B  
latent reserve隐藏储备 O_s/BoB@  
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》 Q7pCF,;  
law cost讼费 @Wd(>*"zw  
law of bankruptcy破产法 C!547(l[  
law of diminishing return报酬递减规律；报酬递减法则 p".wqg*W  
law of insolvency破产清盘法 vC&0UNe$  
lay member [Council of SEHK]外界理事〔联交所理事会〕 M'|[:I.V  
leading indicator领先指标；领先经济指标 PC"=B[OlJ  
leap-frogging跳增 1LFad>`  
lease租契；租约 | J'k9W"  
leasehold interest租赁权益；批租权益 KiMlbF.~V  
leasehold property批租土地财产 XRM/d5  
leave pay假期工资 iiuT:r  
ledger分类帐 <% mD#S
 
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 [< 9%IGH  
ledger book分类帐簿 [V /f{y~{