[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: hrJ$%U  
labour and material cost index劳工及材料成本指数  4 "pS  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 6obQ9L c  
laissez-faire policy自由放任政策 L]c 8d  
land cost element土地成本因素 Kwy1SyU  
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〕 *)j@
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land premium地价 "_nX5J9  
Land Registry Trading Fund土地注册处营运基金 )HJK '@  
land revenue地价收入 .Lr`j8  
land transaction土地交易 z7'n, [  
landed cost抵岸价格；卸岸成本 [TRGIGtq  
land-holding company拥有土地的公司 _Ct}%-,4  
Laspeyres index formula拉斯佩尔指数公式 ^K7q<X,  
last in, first out method [LIFO method]后进先出计算法 S 3{Dn  
last recorded price最后成交价 S9OxI$6Y  
last trading price最后成交价 qJ\X~5{  
late adjustment收市后的调整 ,DE(5iDS  
late stamping逾期加盖印花 aj&\CJ  
latent reserve隐藏储备 (P2[5d|  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 z`\#$  
law cost讼费 f2uZK!:m  
law of bankruptcy破产法 o8w-$ Qb  
law of diminishing return报酬递减规律；报酬递减法则 3cmbK  
law of insolvency破产清盘法 }R`8h&J  
lay member [Council of SEHK]外界理事〔联交所理事会〕 b0r,h)R   
leading indicator领先指标；领先经济指标 \ua9thO
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leap-frogging跳增 y.jS{r".  
lease租契；租约 lKf Mp1  
leasehold interest租赁权益；批租权益
Q<z)q<e  
leasehold property批租土地财产 x2sN\tOh^  
leave pay假期工资 z VnIr<!8_  
ledger分类帐 M#=Y~PU  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 '"Bex`  
ledger book分类帐簿  =Ov9Kf