[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: 3FSqd<t;D  
labour and material cost index劳工及材料成本指数 :pX`?Ew`g  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 2N#$X'8  
laissez-faire policy自由放任政策 ?rVy2!  
land cost element土地成本因素 x}/,yaWZ  
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  
land premium地价 <^.=>Q0S\  
Land Registry Trading Fund土地注册处营运基金 >DM44  
land revenue地价收入 z@|dzvjl Q  
land transaction土地交易 &adI (s~  
landed cost抵岸价格；卸岸成本 V!%jf:k  
land-holding company拥有土地的公司 &K_)#v`|  
Laspeyres index formula拉斯佩尔指数公式 <oKGD50#  
last in, first out method [LIFO method]后进先出计算法 "eWk#/  
last recorded price最后成交价 .9*wY0:  
last trading price最后成交价 :,;K>l^U  
late adjustment收市后的调整 5V[oE\ B  
late stamping逾期加盖印花 "@@I!RwA  
latent reserve隐藏储备 YG:3Fhx0~  
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》 `=+^|Y}  
law cost讼费 VLsxdwHgb  
law of bankruptcy破产法 K`&oC8p  
law of diminishing return报酬递减规律；报酬递减法则 'X).y1'  
law of insolvency破产清盘法 4EI7W ,y  
lay member [Council of SEHK]外界理事〔联交所理事会〕 9Gy  
leading indicator领先指标；领先经济指标 4!Z5og1kn  
leap-frogging跳增 5w B =>  
lease租契；租约 |@?%Ct  
leasehold interest租赁权益；批租权益 7 J^rv9i4  
leasehold property批租土地财产 (z7vl~D  
leave pay假期工资 Tm^89I]L  
ledger分类帐 +h^jC9,m~{  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 vr#+0:|  
ledger book分类帐簿 2n><RZ/9