[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: 8lM=v> Xc  
labour and material cost index劳工及材料成本指数 mFTuqujO  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 svmb~n&x6  
laissez-faire policy自由放任政策 $0 .6No_|  
land cost element土地成本因素 u:APGR^  
Land Fund [Hong Kong Special Administrative Region Government Land Fund]土地基金〔香港特别行政区政府土地基金〕 n$C-^3c  
land premium地价 ]R""L<K%HF  
Land Registry Trading Fund土地注册处营运基金 U3N d\b'0  
land revenue地价收入 $_F_%m"\  
land transaction土地交易 rNk'W,FU  
landed cost抵岸价格；卸岸成本 r<ww%2HTS
 
land-holding company拥有土地的公司 > '=QBW  
Laspeyres index formula拉斯佩尔指数公式 #ELeW3 S}  
last in, first out method [LIFO method]后进先出计算法 %nkP" Z#  
last recorded price最后成交价 *F%1 ~  
last trading price最后成交价 RTh=x.  
late adjustment收市后的调整 <q=Zg7zB  
late stamping逾期加盖印花 f,yl'2{  
latent reserve隐藏储备 lNxP  
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》 !Wr<T!T  
law cost讼费 ]_(hUj._  
law of bankruptcy破产法 =Q<VU/  
law of diminishing return报酬递减规律；报酬递减法则 x\Q}fk?{t  
law of insolvency破产清盘法 JlnmG<WLT  
lay member [Council of SEHK]外界理事〔联交所理事会〕 e#/&A5#Ya  
leading indicator领先指标；领先经济指标 sY!JB7!j  
leap-frogging跳增 Ibz9juY  
lease租契；租约 d'W2I*Zc<  
leasehold interest租赁权益；批租权益 >h 8m)Q  
leasehold property批租土地财产 HVus\s\&y%  
leave pay假期工资 %w^* 7Oi  
ledger分类帐 :O413#8  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 -u@ ^P7  
ledger book分类帐簿 ^mq(j_E.