[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: fI"`[cA"]  
labour and material cost index劳工及材料成本指数 [nG/>Z]W  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 2.; OHQTE  
laissez-faire policy自由放任政策 ncS^NH(&  
land cost element土地成本因素 |mci-ZT  
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〕 hoU&'P8  
land premium地价 .:<c[EJ b  
Land Registry Trading Fund土地注册处营运基金 Zsf<)Vx  
land revenue地价收入 G.<9K9K  
land transaction土地交易 s'/.ea
V_  
landed cost抵岸价格；卸岸成本 N#ex2 c  
land-holding company拥有土地的公司 H<1C5-  
Laspeyres index formula拉斯佩尔指数公式 tK8
\Ib J  
last in, first out method [LIFO method]后进先出计算法 _VY]  
last recorded price最后成交价 N<:Ra~Ay  
last trading price最后成交价 Li<c  
late adjustment收市后的调整 "I_T  
late stamping逾期加盖印花 q:?g?v  
latent reserve隐藏储备 eeL%Yp3+  
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》 L6Ynid.k  
law cost讼费 >8>.o[Q&  
law of bankruptcy破产法 ?w<x_Lo  
law of diminishing return报酬递减规律；报酬递减法则 U][.ioc  
law of insolvency破产清盘法 }Pw5*du
q  
lay member [Council of SEHK]外界理事〔联交所理事会〕 1f}S:Z  
leading indicator领先指标；领先经济指标 ,QKG$F  
leap-frogging跳增 O`@$YXuD  
lease租契；租约 %81tVhg  
leasehold interest租赁权益；批租权益 y& Dd  
leasehold property批租土地财产 ;7 IVg[f  
leave pay假期工资 Tri.>@-u  
ledger分类帐 [Q^kO;  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 2<B+ID3qv  
ledger book分类帐簿 <GoE2a4Va