[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*;58
MA  
labour and material cost index劳工及材料成本指数 lvJ{=~u  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 ftU5A@(T  
laissez-faire policy自由放任政策 L8tLW09  
land cost element土地成本因素 <d&)|W  
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〕 0#/ 6P&6  
land premium地价 c2mt<DtWW  
Land Registry Trading Fund土地注册处营运基金 JR<-'  
land revenue地价收入 Bpo68%dx89  
land transaction土地交易 v_h*:c  
landed cost抵岸价格；卸岸成本 j"sO<Q{6%  
land-holding company拥有土地的公司 1HWJxV"  
Laspeyres index formula拉斯佩尔指数公式 EM w(%}8w  
last in, first out method [LIFO method]后进先出计算法 eL?si!ZL^  
last recorded price最后成交价 k Q(y^tW  
last trading price最后成交价 \J:T]  
late adjustment收市后的调整 (4f9
wrK  
late stamping逾期加盖印花 71&+
dC  
latent reserve隐藏储备 (
<JDD]J  
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》 yi;t   
law cost讼费 4 bzn^  
law of bankruptcy破产法 OwIy(ukTI  
law of diminishing return报酬递减规律；报酬递减法则 htrj3$q(4  
law of insolvency破产清盘法 xy3
%z  
lay member [Council of SEHK]外界理事〔联交所理事会〕 v!h-h&p O7  
leading indicator领先指标；领先经济指标 d@f2Vxe7  
leap-frogging跳增 ^|{fB,B  
lease租契；租约 K
L"L65g&  
leasehold interest租赁权益；批租权益 _1c_TMh}9  
leasehold property批租土地财产 
eniR}  
leave pay假期工资 TC{Qu;`H+U  
ledger分类帐 ^|;4/=bbs  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 9ufs6z  
ledger book分类帐簿 10IPq#Jj