[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: e#s-MK-Q  
labour and material cost index劳工及材料成本指数 9K4Jg]?  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 TgvBy
  
laissez-faire policy自由放任政策 O^sOv!!RH/  
land cost element土地成本因素 @]@6(To  
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〕 v_I)eac
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land premium地价 T[eb<  
Land Registry Trading Fund土地注册处营运基金 UBM:.*wN  
land revenue地价收入 ?+?`Jso(  
land transaction土地交易 [6f(3|"  
landed cost抵岸价格；卸岸成本 1Y{pf]5Wx  
land-holding company拥有土地的公司 !+T29QYK8  
Laspeyres index formula拉斯佩尔指数公式 i]}`e>fF  
last in, first out method [LIFO method]后进先出计算法 g @qrVQv  
last recorded price最后成交价 /Bp5^(s  
last trading price最后成交价 !uSG 1j"y  
late adjustment收市后的调整 ;l c/FV[/  
late stamping逾期加盖印花 Q[MWzsx  
latent reserve隐藏储备 i?B(I4a!G  
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》 rvp#[RAaS}  
law cost讼费 ws< (LH  
law of bankruptcy破产法 Wph@LRB]  
law of diminishing return报酬递减规律；报酬递减法则 4Bk9d \z  
law of insolvency破产清盘法 Yqb3g(0
 
lay member [Council of SEHK]外界理事〔联交所理事会〕 
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leading indicator领先指标；领先经济指标 G!.%Qqs  
leap-frogging跳增 -;j '=?  
lease租契；租约 Q<T+t0G\O-  
leasehold interest租赁权益；批租权益 @=dwvl' W  
leasehold property批租土地财产 vY!'@W  
leave pay假期工资 J1"16Uu  
ledger分类帐 !30BR|K*  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 N'~l,{  
ledger book分类帐簿 =_Ip0FfK!