[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: ?/9]"HFHN  
labour and material cost index劳工及材料成本指数 x~!B.4gT2  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 Qzw~\KY:  
laissez-faire policy自由放任政策 1*S It5?4  
land cost element土地成本因素 ~;_]U[eOL  
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〕 - y{* U1[  
land premium地价 -`n>q^A7e  
Land Registry Trading Fund土地注册处营运基金 LN ]ks)  
land revenue地价收入 E `Ualai  
land transaction土地交易 \v44Vmfz  
landed cost抵岸价格；卸岸成本 \O /" F;  
land-holding company拥有土地的公司 kV!0cLH!hH  
Laspeyres index formula拉斯佩尔指数公式 B]ul~FX  
last in, first out method [LIFO method]后进先出计算法 7f8%WD)  
last recorded price最后成交价 k:4 Zc3  
last trading price最后成交价 F#7Z R*ZB1  
late adjustment收市后的调整 ~mOGNf?f  
late stamping逾期加盖印花 Gg|'T}0X  
latent reserve隐藏储备 vC E$)z'"  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 Q2cF++Q1  
law cost讼费 ?{?mA
bc  
law of bankruptcy破产法 {/uBZ(  
law of diminishing return报酬递减规律；报酬递减法则 #B8`qFpQC  
law of insolvency破产清盘法 T#6']D  
lay member [Council of SEHK]外界理事〔联交所理事会〕 `I,A7b  
leading indicator领先指标；领先经济指标 Jy@cMq2  
leap-frogging跳增 wXPNfV<(2  
lease租契；租约 #QXv[%k  
leasehold interest租赁权益；批租权益 G]E$U]=9r:  
leasehold property批租土地财产 BF<7.<,  
leave pay假期工资 qF`;xa%,}  
ledger分类帐 O_K@\<;~  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 /%po@Pm#I  
ledger book分类帐簿 _s><>LH~