[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: [%~NM/xu<  
labour and material cost index劳工及材料成本指数 :,YLx9i>  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 AM/lbMr  
laissez-faire policy自由放任政策 \+]O*Bm&`8  
land cost element土地成本因素 -\,VGudM}  
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〕 065A?KyD  
land premium地价 UK:M:9  
Land Registry Trading Fund土地注册处营运基金 :?#cDyW)  
land revenue地价收入 l $Zs~@N  
land transaction土地交易 *vs~SzF$  
landed cost抵岸价格；卸岸成本 (`mOB6j  
land-holding company拥有土地的公司 bZ1 0v;  
Laspeyres index formula拉斯佩尔指数公式 i tW~
d  
last in, first out method [LIFO method]后进先出计算法 =,E'~ P  
last recorded price最后成交价 H%T3Pc  
last trading price最后成交价 Y_lCcu#O
A  
late adjustment收市后的调整 4K #^dJnC  
late stamping逾期加盖印花 C$y fMK,,N  
latent reserve隐藏储备  >fwlg-  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 /MxCvEE  
law cost讼费 )$F6  
law of bankruptcy破产法 i*A$SJ:}  
law of diminishing return报酬递减规律；报酬递减法则 gTD%4V  
law of insolvency破产清盘法
_w%s(dzk  
lay member [Council of SEHK]外界理事〔联交所理事会〕 d<?X3&J  
leading indicator领先指标；领先经济指标 ~ i'C/[P  
leap-frogging跳增 P.1Qc)m4  
lease租契；租约 v1K4$&{F  
leasehold interest租赁权益；批租权益 #
VR`?n?,  
leasehold property批租土地财产 .lG
+a!)  
leave pay假期工资 U\;Ml
 
ledger分类帐 gQCC>8  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 q8tug=c  
ledger book分类帐簿 TP^\e_k