[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: 9ZG.%+l  
labour and material cost index劳工及材料成本指数 p=9G)VO  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 k`.-PU  
laissez-faire policy自由放任政策 -CY?~WL&  
land cost element土地成本因素 LtH;#Q  
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〕 34]f[jJ|  
land premium地价 Ik=KEOz  
Land Registry Trading Fund土地注册处营运基金 yYWGM  
land revenue地价收入 0_qqBL.4  
land transaction土地交易 Pp3t
EZfE  
landed cost抵岸价格；卸岸成本 y"!+Fus9  
land-holding company拥有土地的公司 nb'],({:9  
Laspeyres index formula拉斯佩尔指数公式 RhbYDsG  
last in, first out method [LIFO method]后进先出计算法 ~|Gtm[9Ru  
last recorded price最后成交价 Fg5c;sls  
last trading price最后成交价 }RG  
late adjustment收市后的调整 9+=U&*  
late stamping逾期加盖印花 &hd+x5  
latent reserve隐藏储备 Y.F:1<FAtf  
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》 :(A]Bm3  
law cost讼费 &{y-}[~  
law of bankruptcy破产法 #i.M-6SRd  
law of diminishing return报酬递减规律；报酬递减法则 qN+ngk,:  
law of insolvency破产清盘法 ^7TM.lE  
lay member [Council of SEHK]外界理事〔联交所理事会〕 $>5|TG 0i  
leading indicator领先指标；领先经济指标 E+>Qpy  
leap-frogging跳增 InNuK
0@  
lease租契；租约 Q?7UiTZ  
leasehold interest租赁权益；批租权益 "=9L7.E)  
leasehold property批租土地财产 4\ H;A  
leave pay假期工资 Jh M.P9  
ledger分类帐 tQz-tQg  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 aQ]C`9k  
ledger book分类帐簿 j3IxcG}f