[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 <S ae:m4  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 _w}l,   
laissez-faire policy自由放任政策 MD98N{+[|  
land cost element土地成本因素 mP*Ct6628n  
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〕 #nq$^H  
land premium地价 Efp[K}Z^$  
Land Registry Trading Fund土地注册处营运基金 9QP-~V{$  
land revenue地价收入 /6y9u}  
land transaction土地交易 6L<Y   
landed cost抵岸价格；卸岸成本 "%I<yUP]U  
land-holding company拥有土地的公司
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Laspeyres index formula拉斯佩尔指数公式 \X2
r?  
last in, first out method [LIFO method]后进先出计算法 z{H=;"+rh  
last recorded price最后成交价 'vwu^u?  
last trading price最后成交价 y g:&cIr,  
late adjustment收市后的调整 gWD46+A){  
late stamping逾期加盖印花 T{So2@_&  
latent reserve隐藏储备 KPjC<9sby  
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》 k*4!rWr0r&  
law cost讼费 DuQW?9^232  
law of bankruptcy破产法 Np"~1z.(b  
law of diminishing return报酬递减规律；报酬递减法则 ;e)`Cv  
law of insolvency破产清盘法 `O0bba=:=  
lay member [Council of SEHK]外界理事〔联交所理事会〕 #HDP ha  
leading indicator领先指标；领先经济指标 XvSng"f.  
leap-frogging跳增 ?WP*At0  
lease租契；租约 !tzk7D  
leasehold interest租赁权益；批租权益 5pU/X.lc  
leasehold property批租土地财产 :i3 W U%  
leave pay假期工资 LzTdi%u$0|  
ledger分类帐 i@`qam   
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 M3G ecjR  
ledger book分类帐簿 4#,,_
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