[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: j!\0Fy
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labour and material cost index劳工及材料成本指数 DZRxp ,  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 % eRwH >  
laissez-faire policy自由放任政策 '.yWL  
land cost element土地成本因素 MF}Lv1/[-J  
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〕 )yW_O:  
land premium地价 yXx62J  
Land Registry Trading Fund土地注册处营运基金 b]BA,D4  
land revenue地价收入 =7fh1XnW  
land transaction土地交易 (dF;Gcw+  
landed cost抵岸价格；卸岸成本 R+0"B  
land-holding company拥有土地的公司 o(/ia3  
Laspeyres index formula拉斯佩尔指数公式 sVd_O[  
last in, first out method [LIFO method]后进先出计算法 3 ?F@jEQk  
last recorded price最后成交价 *hs<Ez.cC  
last trading price最后成交价 2TEeP7  
late adjustment收市后的调整 -/c1qLdQ  
late stamping逾期加盖印花 /'6[*]IZP  
latent reserve隐藏储备 [V, ;X  
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》 \C#b@xLnX  
law cost讼费 YO$b#  
law of bankruptcy破产法 ?]D+H%3[$i  
law of diminishing return报酬递减规律；报酬递减法则 Xh
AcC  
law of insolvency破产清盘法 OIty ]c  
lay member [Council of SEHK]外界理事〔联交所理事会〕 ws>Iyw.u  
leading indicator领先指标；领先经济指标 &W+G{W{3  
leap-frogging跳增 Ko|xEz=  
lease租契；租约 P=[x!}.I  
leasehold interest租赁权益；批租权益 h_G|.7!  
leasehold property批租土地财产 KH>sCEt  
leave pay假期工资 f^sb0 nU  
ledger分类帐 ' 5 
qL  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 9c}]:3#XO  
ledger book分类帐簿 b[o"Uq@8?