[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: Vp@?^ imL  
labour and material cost index劳工及材料成本指数 ~q25Yx9W@  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 ((M>s&\y*Y  
laissez-faire policy自由放任政策 oj+hQ+>  
land cost element土地成本因素 T</F 0su|  
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〕 _u QOHwn  
land premium地价 :&."ttf=  
Land Registry Trading Fund土地注册处营运基金 tf`^v6m%]  
land revenue地价收入 28d'7El$  
land transaction土地交易 OYn}5RN  
landed cost抵岸价格；卸岸成本 Se =`N  
land-holding company拥有土地的公司 *VxgARIL  
Laspeyres index formula拉斯佩尔指数公式 }b.%Im<3R  
last in, first out method [LIFO method]后进先出计算法 FJ)$f?=Qd  
last recorded price最后成交价 smo~7;  
last trading price最后成交价 fVpMx4&F   
late adjustment收市后的调整 aO4?m+  
late stamping逾期加盖印花 Qh\60f>0  
latent reserve隐藏储备 f9{Rb/l!BQ  
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》 u.xnOcOH!  
law cost讼费 \(2sW^fY  
law of bankruptcy破产法 &&>ekG9@  
law of diminishing return报酬递减规律；报酬递减法则 VRB;$  
law of insolvency破产清盘法 v):Or'$~M  
lay member [Council of SEHK]外界理事〔联交所理事会〕 -PR N:'T  
leading indicator领先指标；领先经济指标 ~2-1 j  
leap-frogging跳增 h2fNuu"  
lease租契；租约 k\?Ii<m  
leasehold interest租赁权益；批租权益 Q>i^s@0  
leasehold property批租土地财产 FVJGL  
leave pay假期工资 h M@>q&q_  
ledger分类帐 @b2aNS<T  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 V1M.JU  
ledger book分类帐簿 %._.~V