[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: %=e^MN1  
labour and material cost index劳工及材料成本指数 n%X5TJE  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 Nz1u:D]  
laissez-faire policy自由放任政策 >{
R+j4%  
land cost element土地成本因素 rrz^LD  
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〕 V(wm?Cc]  
land premium地价 Pg4go10|  
Land Registry Trading Fund土地注册处营运基金 |q!O~<H@  
land revenue地价收入 !-B$WAV  
land transaction土地交易 pV[SY6/  
landed cost抵岸价格；卸岸成本 hX4V}kj  
land-holding company拥有土地的公司 `8M{13fv  
Laspeyres index formula拉斯佩尔指数公式 J@$KF GUs  
last in, first out method [LIFO method]后进先出计算法 As"% u  
last recorded price最后成交价 p.)IdbC`B  
last trading price最后成交价 \8Y62  
late adjustment收市后的调整
o=C:=  
late stamping逾期加盖印花 <!;NJLe`  
latent reserve隐藏储备 %^pm~ck!  
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》 .:r l<.  
law cost讼费 zPm|
$d  
law of bankruptcy破产法 *{<460`!q  
law of diminishing return报酬递减规律；报酬递减法则 b@X+vW{S  
law of insolvency破产清盘法 \&BT#8ELG  
lay member [Council of SEHK]外界理事〔联交所理事会〕 <*_DC)&79  
leading indicator领先指标；领先经济指标 b,hRk1  
leap-frogging跳增 ;
r?s7b/>  
lease租契；租约 ++\s0A(e  
leasehold interest租赁权益；批租权益 *{x8@|K8  
leasehold property批租土地财产 _D"V^4^yqu  
leave pay假期工资 9w!PA-) L  
ledger分类帐 )kIZmQ|f1  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 \$ +#7( K  
ledger book分类帐簿 .VXadgM