[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 F? kW{,*  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 MNKB4C8>  
laissez-faire policy自由放任政策 -$4#eG%3  
land cost element土地成本因素 ^Mes
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Land Fund [Hong Kong Special Administrative Region Government Land Fund]土地基金〔香港特别行政区政府土地基金〕 gekW&tRie  
land premium地价 0'm4 )\  
Land Registry Trading Fund土地注册处营运基金 F~dq7AS  
land revenue地价收入 q*oUd/F8  
land transaction土地交易 \*s'S*~  
landed cost抵岸价格；卸岸成本 [*O#6Xu  
land-holding company拥有土地的公司 6Uk[_)1  
Laspeyres index formula拉斯佩尔指数公式 [e+"G <>  
last in, first out method [LIFO method]后进先出计算法 ~bCn%r2  
last recorded price最后成交价 MH`H[2<\!,  
last trading price最后成交价 )x-iru A:  
late adjustment收市后的调整 Z;aQ/n[`  
late stamping逾期加盖印花 ;9pOtr  
latent reserve隐藏储备 ?3"bu$@8  
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》 wY2#xD  
law cost讼费 !+4}x;!8  
law of bankruptcy破产法 e}?#vTRI}  
law of diminishing return报酬递减规律；报酬递减法则 I#D{6 %~  
law of insolvency破产清盘法 fMn7E8.  
lay member [Council of SEHK]外界理事〔联交所理事会〕 *
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leading indicator领先指标；领先经济指标 EAcJ>  
leap-frogging跳增 x
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lease租契；租约 vIrLG1EK  
leasehold interest租赁权益；批租权益 'Lft\.C  
leasehold property批租土地财产 h5G>FPM-=  
leave pay假期工资 0sq1SHI{  
ledger分类帐 a3L]'E'*#  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 /H =fK  
ledger book分类帐簿 #~54t0|Cd>