[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: t A t+5H  
labour and material cost index劳工及材料成本指数 )Pq.kn{Sp  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 $G3P3y: [  
laissez-faire policy自由放任政策 P;Ox|  
land cost element土地成本因素 /l L*U  
Land Fund [Hong Kong Special Administrative Region Government Land Fund]土地基金〔香港特别行政区政府土地基金〕 Dg`W{oj  
land premium地价 kel48B  
Land Registry Trading Fund土地注册处营运基金 #LiC@>  
land revenue地价收入 Vs >1%$If  
land transaction土地交易 N5^:2ag  
landed cost抵岸价格；卸岸成本 #7{a~-S  
land-holding company拥有土地的公司 N*fN&0r  
Laspeyres index formula拉斯佩尔指数公式 k4v[2y`  
last in, first out method [LIFO method]后进先出计算法 2 E^P=jU`  
last recorded price最后成交价 e 6*=Si}V  
last trading price最后成交价 \T0`GpE  
late adjustment收市后的调整 eC?N>wHH  
late stamping逾期加盖印花 n" sGI  
latent reserve隐藏储备 bTj,5,8i  
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》 dSbV{*B;>  
law cost讼费 9V~yK?  
law of bankruptcy破产法 Wxjpe4  
law of diminishing return报酬递减规律；报酬递减法则 v!2`hqO  
law of insolvency破产清盘法 5s;#C/ZZ  
lay member [Council of SEHK]外界理事〔联交所理事会〕 a^BD55d?  
leading indicator领先指标；领先经济指标 RaAq>B WPr  
leap-frogging跳增 3I]5DW %-  
lease租契；租约 Ab`Gb  
leasehold interest租赁权益；批租权益 s
MZ \6  
leasehold property批租土地财产 [
eImP V]  
leave pay假期工资 ~c4Y*]J  
ledger分类帐 Lxl?6wZ  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 HO"(eDW6z  
ledger book分类帐簿 95}"AIi