[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: ku{aOV%  
labour and material cost index劳工及材料成本指数 N\fT6#5B  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 H|Nw) *.  
laissez-faire policy自由放任政策 IN"vi|1  
land cost element土地成本因素 Jt)~h,68  
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〕 t#q>U%!  
land premium地价 <oO, CXF  
Land Registry Trading Fund土地注册处营运基金 (LfVa`<1  
land revenue地价收入 O<3,n;56Z  
land transaction土地交易 C
b6MD  
landed cost抵岸价格；卸岸成本 VZ,T`8"  
land-holding company拥有土地的公司 cDx
^}N!  
Laspeyres index formula拉斯佩尔指数公式 :9#`|#uh  
last in, first out method [LIFO method]后进先出计算法 |W <:r
T  
last recorded price最后成交价 !lF^~x  
last trading price最后成交价 Dr1F|[  
late adjustment收市后的调整 wgyO%  
late stamping逾期加盖印花 bxN;"{>Xz  
latent reserve隐藏储备 f+920/>!Z  
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》 -b$OHFL  
law cost讼费 [1*/lt|+p  
law of bankruptcy破产法 6:,^CI|@t  
law of diminishing return报酬递减规律；报酬递减法则 6ZR0_v;TD  
law of insolvency破产清盘法 [z~Nw#  
lay member [Council of SEHK]外界理事〔联交所理事会〕 r83~o/T@  
leading indicator领先指标；领先经济指标 hkJZqUA  
leap-frogging跳增 =F&RQ}$  
lease租契；租约 uI2'j EjO  
leasehold interest租赁权益；批租权益 V.#8-?z  
leasehold property批租土地财产 78)^vvn5~  
leave pay假期工资 ]Yg EnZ  
ledger分类帐 Dkb
&/k:)  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 3~Ln:4[6ID  
ledger book分类帐簿 Lm|X5RVq