[专业英语]注册会计师英语加试实用资料大全3 [复制链接]

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labour and material cost index劳工及材料成本指数 OJLyqncw  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 ve*6WDK,H  
laissez-faire policy自由放任政策 _b[Pk;8}j;  
land cost element土地成本因素 vXR27  
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;" pc)i  
land premium地价 aS+i`A:a  
Land Registry Trading Fund土地注册处营运基金 B=i%Z_r]w  
land revenue地价收入 T%2%*oa  
land transaction土地交易 :-b-)*TC;  
landed cost抵岸价格；卸岸成本 e" p5hpl  
land-holding company拥有土地的公司 3^F1hCB  
Laspeyres index formula拉斯佩尔指数公式 6c[ L*1  
last in, first out method [LIFO method]后进先出计算法 z|N*Gs>,  
last recorded price最后成交价 i]zTY\gw8M  
last trading price最后成交价 R) GDs gXy  
late adjustment收市后的调整 u$1^=  
late stamping逾期加盖印花 Mwd.S  
latent reserve隐藏储备 i#Fe`Z ~J  
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》 fR lJ`\ t  
law cost讼费 CSE!Abg  
law of bankruptcy破产法 1h?:gOig  
law of diminishing return报酬递减规律；报酬递减法则 StMvz~  
law of insolvency破产清盘法 GF*E+/ ;  
lay member [Council of SEHK]外界理事〔联交所理事会〕 h56s~(?O  
leading indicator领先指标；领先经济指标 aDX4}`u  
leap-frogging跳增 V}t8H  
lease租契；租约 pR~" p#Y  
leasehold interest租赁权益；批租权益 3;EBKGg|  
leasehold property批租土地财产 rK cr1VFy  
leave pay假期工资 `b[@GGv  
ledger分类帐 ;:ocU?  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 + oN rc.  
ledger book分类帐簿 bKPjxN?!9