[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: +u0of^}=  
labour and material cost index劳工及材料成本指数 K6p\ >J  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 VPYLDg.'  
laissez-faire policy自由放任政策 w a(Y[]V  
land cost element土地成本因素 W6NhJ#M7  
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〕 \EVT*v=}/  
land premium地价 /-[vC$B"  
Land Registry Trading Fund土地注册处营运基金 N wk  
land revenue地价收入 bXF8V  
land transaction土地交易 Kgr<OL}VJ  
landed cost抵岸价格；卸岸成本 ZY`9  
land-holding company拥有土地的公司 ?j.a >{  
Laspeyres index formula拉斯佩尔指数公式 -(:T&rfTp  
last in, first out method [LIFO method]后进先出计算法 lt6wmCe   
last recorded price最后成交价 {]]%0!n\  
last trading price最后成交价 -^CW}IM{ I  
late adjustment收市后的调整 <1*.:CL"s  
late stamping逾期加盖印花 ="& GU%$  
latent reserve隐藏储备 (c0L H  
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》 ;QXg*GNAv$  
law cost讼费 cLf90|YFp  
law of bankruptcy破产法 e&VC}%m  
law of diminishing return报酬递减规律；报酬递减法则 m1;Htw  
law of insolvency破产清盘法 '2lzMc>wvP  
lay member [Council of SEHK]外界理事〔联交所理事会〕 @u9L+*F  
leading indicator领先指标；领先经济指标 )Y)_T&O  
leap-frogging跳增 Bam.B6-  
lease租契；租约 5tbCx!tL  
leasehold interest租赁权益；批租权益 ,W)DQwAg  
leasehold property批租土地财产 ZL<X*l2  
leave pay假期工资 x;u#ec4
  
ledger分类帐 Dnw^H.  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 }? / Blr  
ledger book分类帐簿 ]j>xQm\