[专业英语]注册会计师英语加试实用资料大全3 [复制链接]

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labour and material cost index劳工及材料成本指数 \2v"YVWw  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 4=<*Vd`p  
laissez-faire policy自由放任政策 3
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land cost element土地成本因素 S?0$?w?  
Land Fund [Hong Kong Special Administrative Region Government Land Fund]土地基金〔香港特别行政区政府土地基金〕 zGo |JF  
land premium地价 T6BFX0$  
Land Registry Trading Fund土地注册处营运基金 lS5ny  
land revenue地价收入 ^TdZ*($5  
land transaction土地交易 P:xT0g tt  
landed cost抵岸价格；卸岸成本 mTDVlw0dh  
land-holding company拥有土地的公司 5Rv+zQ#GR  
Laspeyres index formula拉斯佩尔指数公式 o>]`ac0b}Y  
last in, first out method [LIFO method]后进先出计算法 (P|pRVO  
last recorded price最后成交价 nms8@[4-  
last trading price最后成交价 *f+: <=i  
late adjustment收市后的调整 r%]Qlt~K  
late stamping逾期加盖印花 qSU|=  
latent reserve隐藏储备 :$r ^_  
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》 Lxl_"kG  
law cost讼费 }j{!-&  
law of bankruptcy破产法 )xU-;z0"~  
law of diminishing return报酬递减规律；报酬递减法则 P ,mN >  
law of insolvency破产清盘法 OS-f(qXd+  
lay member [Council of SEHK]外界理事〔联交所理事会〕 aAt>QxGQ W  
leading indicator领先指标；领先经济指标 
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leap-frogging跳增 1R%1h9I4'  
lease租契；租约 _.)eL3OF  
leasehold interest租赁权益；批租权益 
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leasehold property批租土地财产 w}cY6O,1  
leave pay假期工资  ZI>km?w  
ledger分类帐 }:Z9Vc ZP`  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 afG{lWE)  
ledger book分类帐簿 @* ust>7