[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: tHo/uW_~I  
labour and material cost index劳工及材料成本指数 .Cd$=v6  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 RH0a\RC!G  
laissez-faire policy自由放任政策 a"N_zGf2$  
land cost element土地成本因素 Sgy~Z^  
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?E|B]Cp%  
land premium地价 Q)dns)_x  
Land Registry Trading Fund土地注册处营运基金 {.)D)8`<d  
land revenue地价收入 =ZL20<TeH  
land transaction土地交易 c
K/odOi  
landed cost抵岸价格；卸岸成本 $~\qoW<  
land-holding company拥有土地的公司 PUo&>   
Laspeyres index formula拉斯佩尔指数公式 MM7gMAA.mz  
last in, first out method [LIFO method]后进先出计算法 7dW&|U  
last recorded price最后成交价 Y5pNKL
 
last trading price最后成交价 a}{! %5  
late adjustment收市后的调整 'D{abm0  
late stamping逾期加盖印花 Un+Jz ?Y  
latent reserve隐藏储备 4 ETVyK|  
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》 hQeZI+  
law cost讼费 PUArKBYM-  
law of bankruptcy破产法 \`x'g)z(i  
law of diminishing return报酬递减规律；报酬递减法则 )QT+;P.  
law of insolvency破产清盘法
3E9j%sYk  
lay member [Council of SEHK]外界理事〔联交所理事会〕 >iV(8EgBS  
leading indicator领先指标；领先经济指标
EpMEA1=&  
leap-frogging跳增 s*Ll\ #  
lease租契；租约 wkw/AZ{27  
leasehold interest租赁权益；批租权益 dy'?@Lj;  
leasehold property批租土地财产 upKrr  
leave pay假期工资 \aozecpC`  
ledger分类帐 aT[7L9Cw  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 !ZdUW]  
ledger book分类帐簿 g?sF mD