[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: dqQJC qc!  
labour and material cost index劳工及材料成本指数 _=`DzudE  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 WHOy\j},V  
laissez-faire policy自由放任政策 6'e^np  
land cost element土地成本因素 z)v o  
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〕 lc~c=17  
land premium地价 2vG X\W%3  
Land Registry Trading Fund土地注册处营运基金 &nVekE:!  
land revenue地价收入 D*VO;?D  
land transaction土地交易 40`Qsv0#  
landed cost抵岸价格；卸岸成本 Wf5;~RJC?  
land-holding company拥有土地的公司 <&+jl($"  
Laspeyres index formula拉斯佩尔指数公式 B<-("P(q  
last in, first out method [LIFO method]后进先出计算法 SB('Nqih  
last recorded price最后成交价 )F&.0 '  
last trading price最后成交价 n/*" 2  
late adjustment收市后的调整 u9,dSR  
late stamping逾期加盖印花 ;r6YIS4@  
latent reserve隐藏储备 &J|I&p   
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 Ci4c8  
law cost讼费 TJW8l[M  
law of bankruptcy破产法 YryMB,\  
law of diminishing return报酬递减规律；报酬递减法则 _yH">x<  
law of insolvency破产清盘法 >7cj.%  
lay member [Council of SEHK]外界理事〔联交所理事会〕 Ah@e9`_r  
leading indicator领先指标；领先经济指标 m*jE\+)=^  
leap-frogging跳增 rr(kFQ"  
lease租契；租约 n{~&^Nby*I  
leasehold interest租赁权益；批租权益 |&-*&)iD|w  
leasehold property批租土地财产 # c1LOz  
leave pay假期工资 E>*Wu<<  
ledger分类帐 %`$:/3P$U  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 Lk$Mfm5"M  
ledger book分类帐簿 5W|wDy