[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: 5K-)X9z?  
labour and material cost index劳工及材料成本指数 A0k >Nb\c3  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 ZVR 9vw28  
laissez-faire policy自由放任政策 c\ *OId1{;  
land cost element土地成本因素 9{#|sABGD  
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〕 ^<Tp-,J$EN  
land premium地价 n^)9QQ  
Land Registry Trading Fund土地注册处营运基金 R}26"+~  
land revenue地价收入 ,DOmh<b  
land transaction土地交易 6(^9D_
"@  
landed cost抵岸价格；卸岸成本 #E@i@'T  
land-holding company拥有土地的公司 vj$ 6  
Laspeyres index formula拉斯佩尔指数公式 io'O
vhf:  
last in, first out method [LIFO method]后进先出计算法 XFe7qt;%  
last recorded price最后成交价 #iDFGkK/  
last trading price最后成交价 WYzaD}  
late adjustment收市后的调整 *g6o ;c  
late stamping逾期加盖印花 ,#O8:s  
latent reserve隐藏储备 MW>28   
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》 <5}du9@  
law cost讼费 ck+rOGv7{Z  
law of bankruptcy破产法 jch8d(`?d  
law of diminishing return报酬递减规律；报酬递减法则 <%7 V`,*g/  
law of insolvency破产清盘法 -B(KQT,J  
lay member [Council of SEHK]外界理事〔联交所理事会〕 Y"%o\DS*  
leading indicator领先指标；领先经济指标 *?"{T;4u~O  
leap-frogging跳增 1*CWHs  
lease租契；租约 S:\hcW6  
leasehold interest租赁权益；批租权益 D.!7jA#  
leasehold property批租土地财产 {\zr_v`g  
leave pay假期工资 w8ld*z  
ledger分类帐 -y.AJ~T  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 X5<.%@Z  
ledger book分类帐簿 mnjA8@1