[专业英语]注册会计师英语加试实用资料大全3 [复制链接]

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labour and material cost index劳工及材料成本指数 ]DU?N7
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LAF bid and offer rates流动资金调节机制的借入及拆出息率 :h |]j[2p  
laissez-faire policy自由放任政策 zRa2iCi  
land cost element土地成本因素 7p hf  
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〕 NM^uP+uS  
land premium地价 j
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Land Registry Trading Fund土地注册处营运基金 BVj(Q}f8  
land revenue地价收入 9pPLOXr ,  
land transaction土地交易
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landed cost抵岸价格；卸岸成本 *sZH3:  
land-holding company拥有土地的公司 !Vg=l[  
Laspeyres index formula拉斯佩尔指数公式 $+f=l~/s  
last in, first out method [LIFO method]后进先出计算法 ;BqCjS%`N  
last recorded price最后成交价 Qclq^|O0  
last trading price最后成交价 {;E
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late adjustment收市后的调整 vG.KSA  
late stamping逾期加盖印花 %LzARTX
 
latent reserve隐藏储备 !V(r p80  
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》 :s&dn%5N"  
law cost讼费 _9t1aP5  
law of bankruptcy破产法 WR`NISSp  
law of diminishing return报酬递减规律；报酬递减法则 \'<P~I&p  
law of insolvency破产清盘法 !4cY^4>o  
lay member [Council of SEHK]外界理事〔联交所理事会〕 <&3aP}  
leading indicator领先指标；领先经济指标 ~,ozhj0f/  
leap-frogging跳增 8!cHRtqK  
lease租契；租约 UgK c2~  
leasehold interest租赁权益；批租权益 a;^lOU|L{  
leasehold property批租土地财产
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leave pay假期工资 <xF]ca  
ledger分类帐 uoOUgNwGg  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 ze
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ledger book分类帐簿 ;@Fb>lBhX