[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: M_V\mYC8I  
labour and material cost index劳工及材料成本指数 B`a5%asJn  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 ARW|wXh yf  
laissez-faire policy自由放任政策 TuphCu+Oh  
land cost element土地成本因素 2RKI M(~  
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〕 qFmvc  
land premium地价 *5 FSq  
Land Registry Trading Fund土地注册处营运基金 De[!^/f;T  
land revenue地价收入 yqqP7  
land transaction土地交易 5tR<aIf  
landed cost抵岸价格；卸岸成本 #rzq9}9tB  
land-holding company拥有土地的公司 E9{Gaa/{  
Laspeyres index formula拉斯佩尔指数公式 7|3Z+#|T  
last in, first out method [LIFO method]后进先出计算法 ecA[  
last recorded price最后成交价 Zi/l.=9n  
last trading price最后成交价 +Ij>\;vM"  
late adjustment收市后的调整 |sHIT<=m  
late stamping逾期加盖印花 ;}3wT,=sN  
latent reserve隐藏储备 RX:\@c&  
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》 "8VCX
D  
law cost讼费 =LuH:VM&  
law of bankruptcy破产法 GAbX.9[V  
law of diminishing return报酬递减规律；报酬递减法则 Z~$=V:EA?  
law of insolvency破产清盘法 c+#GX)zh\G  
lay member [Council of SEHK]外界理事〔联交所理事会〕 3*64)Ol7t]  
leading indicator领先指标；领先经济指标  '=@O]7o~  
leap-frogging跳增 5KU}dw>*g  
lease租契；租约 qev1bBW  
leasehold interest租赁权益；批租权益 I(/W+ o  
leasehold property批租土地财产 QvK/31*QG  
leave pay假期工资 `N}<lg(0#  
ledger分类帐 GDP@M)~6*  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 eh nN  
ledger book分类帐簿 #B|`F?o