[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: <jL#>L%%  
labour and material cost index劳工及材料成本指数 |,fh)vO  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 Pw#2<>  
laissez-faire policy自由放任政策 DM/hcY$MW  
land cost element土地成本因素 rAatJc"0  
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〕 {dZ8;Fy4  
land premium地价 OX,F09.C  
Land Registry Trading Fund土地注册处营运基金 )%|r>{  
land revenue地价收入 |\p5mh  
land transaction土地交易 |7S:l9;  
landed cost抵岸价格；卸岸成本 L9'-  
land-holding company拥有土地的公司 .5k^f5a  
Laspeyres index formula拉斯佩尔指数公式 Ard J."  
last in, first out method [LIFO method]后进先出计算法 5k`e^ARf  
last recorded price最后成交价 \R;K>c7=  
last trading price最后成交价 2vXGO|W  
late adjustment收市后的调整 "w1
(g=n  
late stamping逾期加盖印花
6(5c7R#  
latent reserve隐藏储备 zuj ;T,R;  
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》 g
x&73f<J  
law cost讼费 9_`
3IJ  
law of bankruptcy破产法 'h:!m/1  
law of diminishing return报酬递减规律；报酬递减法则 K-Y*T}?  
law of insolvency破产清盘法 j)<[j&OWw  
lay member [Council of SEHK]外界理事〔联交所理事会〕 p d%
LL?O  
leading indicator领先指标；领先经济指标 0eaUorm)  
leap-frogging跳增 IHfSkFz`j  
lease租契；租约 L3' \r  
leasehold interest租赁权益；批租权益 {G]`1Q1DR  
leasehold property批租土地财产 "x.88,T6  
leave pay假期工资 n=SzF(S[M  
ledger分类帐 %[+/>e/m  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 {
N@Y<=+:  
ledger book分类帐簿 9/QS0