[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: 63C(Tp"  
labour and material cost index劳工及材料成本指数
}<&d]N  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 dQK`sLChv  
laissez-faire policy自由放任政策 X|Dpt2A=  
land cost element土地成本因素 T]uKH29.%  
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〕 +`Fb_m)f  
land premium地价 2`E!|X  
Land Registry Trading Fund土地注册处营运基金 ;AJ< LC  
land revenue地价收入 T5q-"W6\  
land transaction土地交易 <r3Jf}%tT  
landed cost抵岸价格；卸岸成本 zQ<88E&&Xs  
land-holding company拥有土地的公司 &+]x;K  
Laspeyres index formula拉斯佩尔指数公式 IX.sy  
last in, first out method [LIFO method]后进先出计算法 2+Zti8  
last recorded price最后成交价 0-GKu d  
last trading price最后成交价 Bz:&f46{  
late adjustment收市后的调整 4&]%e6,jH  
late stamping逾期加盖印花 RAwk7F3qn  
latent reserve隐藏储备 gwJ}]Tf  
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》 s6/cL|Ex  
law cost讼费 >Fp&8p`am  
law of bankruptcy破产法 .aJ%am/:%  
law of diminishing return报酬递减规律；报酬递减法则 B>@D,)/bT5  
law of insolvency破产清盘法 8m|x#*5fQl  
lay member [Council of SEHK]外界理事〔联交所理事会〕 _0m}z%rI  
leading indicator领先指标；领先经济指标 WAv@F[  
leap-frogging跳增 Q K j1yG0i  
lease租契；租约 v4D!7t&v"  
leasehold interest租赁权益；批租权益 2^J/6R$  
leasehold property批租土地财产 GZS{
&w!  
leave pay假期工资 2]3G1idB  
ledger分类帐 F'XlJ M  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 Hva{A #  
ledger book分类帐簿 GBW 7Y