[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: Br&^09S  
labour and material cost index劳工及材料成本指数 44j,,
k  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 wB2}uk7  
laissez-faire policy自由放任政策 c(E,&{+E  
land cost element土地成本因素 vs\|rLa  
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〕 Fn> <q:  
land premium地价 .8x@IWJD
 
Land Registry Trading Fund土地注册处营运基金 Tm\OYYyk  
land revenue地价收入 =R2l3-HA=  
land transaction土地交易 N|$5/bV  
landed cost抵岸价格；卸岸成本 ZqFUPHc  
land-holding company拥有土地的公司 R|-j]Ne  
Laspeyres index formula拉斯佩尔指数公式 0:#7M}U  
last in, first out method [LIFO method]后进先出计算法 I5Q~T5Ar  
last recorded price最后成交价 ZBC@xM&-  
last trading price最后成交价 ]Ly8s#<g]N  
late adjustment收市后的调整 @C07k^j=U  
late stamping逾期加盖印花 _6LH"o3  
latent reserve隐藏储备 &8afl"_~  
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》 oz uIwzi7N  
law cost讼费  VmYBa(  
law of bankruptcy破产法 POY=zUQ '/  
law of diminishing return报酬递减规律；报酬递减法则 ^F&A6{9f/h  
law of insolvency破产清盘法 pW7kj&a_.  
lay member [Council of SEHK]外界理事〔联交所理事会〕 HGb.656r  
leading indicator领先指标；领先经济指标 Z>&K&ttJ  
leap-frogging跳增 ^H-QYuz:T0  
lease租契；租约 jP7w6sk E  
leasehold interest租赁权益；批租权益 smbUu/  
leasehold property批租土地财产 {<r`5  
leave pay假期工资 /xJY7yF  
ledger分类帐 boIVU`F-!  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 %^T!@uZr  
ledger book分类帐簿 g&XhQ.aa