[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: $bF3 v=u`  
labour and material cost index劳工及材料成本指数 !h70<Q^  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 Gj&`+!\  
laissez-faire policy自由放任政策 7e=s `j  
land cost element土地成本因素 &Fh#otH_  
Land Fund [Hong Kong Special Administrative Region Government Land Fund]土地基金〔香港特别行政区政府土地基金〕 q|QkJr<  
land premium地价 s:*" b'  
Land Registry Trading Fund土地注册处营运基金 cd.|>  
land revenue地价收入 *n_7~ZX  
land transaction土地交易 bE1@RL  
landed cost抵岸价格；卸岸成本 -"5r-qq*  
land-holding company拥有土地的公司 LLPbZ9
q  
Laspeyres index formula拉斯佩尔指数公式 XXy&1C  
last in, first out method [LIFO method]后进先出计算法 g]9A?#GyE  
last recorded price最后成交价 k3UKGP1  
last trading price最后成交价 F/:Jp3@  
late adjustment收市后的调整 O~c\+~5M*  
late stamping逾期加盖印花 tr<0NV62>  
latent reserve隐藏储备 Eb89B%L62G  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 -J^t#R^$`  
law cost讼费 qsHjqK@(  
law of bankruptcy破产法 l~ZIv  
law of diminishing return报酬递减规律；报酬递减法则 bj_oA i  
law of insolvency破产清盘法 }TG=ZVi  
lay member [Council of SEHK]外界理事〔联交所理事会〕 c=<5DC&p  
leading indicator领先指标；领先经济指标 :|N(:W>=$Y  
leap-frogging跳增 .Lp\Jyegs  
lease租契；租约 <CN+VXF  
leasehold interest租赁权益；批租权益 `|e3OCU  
leasehold property批租土地财产 %YwIR.o  
leave pay假期工资 c}mWAZ=wF  
ledger分类帐 c;7`]}
fGu  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 dReJ;x4  
ledger book分类帐簿 ]SG(YrF