[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: }-: s9Lt  
labour and material cost index劳工及材料成本指数 ptXLWv`  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 MH+t`/E0]  
laissez-faire policy自由放任政策 >900O4
  
land cost element土地成本因素  RSLMO8  
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〕 $~<);dYu0  
land premium地价 -o\r]24  
Land Registry Trading Fund土地注册处营运基金 {BBL`tg60  
land revenue地价收入 t c%?{W\  
land transaction土地交易 h^h!OQKQ  
landed cost抵岸价格；卸岸成本 k{3:$, b  
land-holding company拥有土地的公司 iD)R*vnAi  
Laspeyres index formula拉斯佩尔指数公式 5fK#*(x  
last in, first out method [LIFO method]后进先出计算法 ]:B|_|H  
last recorded price最后成交价 y5L%_ {n  
last trading price最后成交价 }\E2
Z[  
late adjustment收市后的调整 ,ufB*[~  
late stamping逾期加盖印花 OchIEF"N  
latent reserve隐藏储备 G'/36M@  
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》 E"e<9  
law cost讼费 iEG`+h
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law of bankruptcy破产法 )E<<
  
law of diminishing return报酬递减规律；报酬递减法则 $okGqu8z.O  
law of insolvency破产清盘法 &<Bx1\ ~V  
lay member [Council of SEHK]外界理事〔联交所理事会〕 8v7;{4^  
leading indicator领先指标；领先经济指标 w\U fq  
leap-frogging跳增 Tti]H9g_  
lease租契；租约 xyK_1n@b  
leasehold interest租赁权益；批租权益 DW^E46k)A  
leasehold property批租土地财产 Sq,ZzMw  
leave pay假期工资 x?0ZzB),  
ledger分类帐 uUXvBA?l  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 zmH8#  
ledger book分类帐簿 ln#Jb&u