[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 "3*Chc  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 Xh
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laissez-faire policy自由放任政策 j3bTa|UdT  
land cost element土地成本因素 64^dy V,;  
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〕 RrkS!E[C  
land premium地价 ,HEx9*E/s  
Land Registry Trading Fund土地注册处营运基金 .oq!Ys4KA  
land revenue地价收入 7)IBIlV  
land transaction土地交易 |yi3y `f  
landed cost抵岸价格；卸岸成本 an 3"y6.8  
land-holding company拥有土地的公司 e'oM%G[  
Laspeyres index formula拉斯佩尔指数公式 ,R1`/aRy  
last in, first out method [LIFO method]后进先出计算法 HV`{YuP  
last recorded price最后成交价 ,*2%6t`N?  
last trading price最后成交价 FKd5]am  
late adjustment收市后的调整 \]U@=w  
late stamping逾期加盖印花 2B8p3 A  
latent reserve隐藏储备 ~EIY(^|py  
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》 E/<[G?  
law cost讼费 R$&|*0  
law of bankruptcy破产法 ~ySmN}3~'  
law of diminishing return报酬递减规律；报酬递减法则 {_1^ GIIS  
law of insolvency破产清盘法 L!3AiAnr  
lay member [Council of SEHK]外界理事〔联交所理事会〕 ~(tZW  
leading indicator领先指标；领先经济指标 GqI^$5?  
leap-frogging跳增 PXcpROg5 6  
lease租契；租约 w|x=^  
leasehold interest租赁权益；批租权益 ei;
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leasehold property批租土地财产 2 *
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leave pay假期工资 )^uLZMNaI  
ledger分类帐 #D3e\(  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 mD:d,,~  
ledger book分类帐簿 K6kPNi