[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: vlygS(Y_7  
labour and material cost index劳工及材料成本指数 Q1cM{$}M  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 'Gr}<B$A3  
laissez-faire policy自由放任政策 -&AgjzN!  
land cost element土地成本因素 5$Q}Zxh  
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〕 5<Lal^c D  
land premium地价 jrF#DDH?I  
Land Registry Trading Fund土地注册处营运基金 riy@n<Z4  
land revenue地价收入 "[Z'n9C  
land transaction土地交易 ( 04clU^F  
landed cost抵岸价格；卸岸成本 l\Q--

 
land-holding company拥有土地的公司 <Mt>v2a3Y  
Laspeyres index formula拉斯佩尔指数公式 W7\s=t\  
last in, first out method [LIFO method]后进先出计算法 _LYI#D  
last recorded price最后成交价 E`M, n,  
last trading price最后成交价 T@Q,1^?i  
late adjustment收市后的调整 B7y^)/  
late stamping逾期加盖印花 z2/E?$(  
latent reserve隐藏储备 JemB[  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 I1J/de,u  
law cost讼费 >[$j(k
^  
law of bankruptcy破产法 {.,-lFb\  
law of diminishing return报酬递减规律；报酬递减法则 `oPUf!  
law of insolvency破产清盘法 R6xJw2;_  
lay member [Council of SEHK]外界理事〔联交所理事会〕 ` vMrl Kq  
leading indicator领先指标；领先经济指标 j\/Rjn+:[  
leap-frogging跳增 >j%4U*  
lease租契；租约 r+yl{  
leasehold interest租赁权益；批租权益 KKFV+bK)  
leasehold property批租土地财产 `dGcjLsIz  
leave pay假期工资 .huk>   
ledger分类帐 8<2 [ F  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 w1N-`S:  
ledger book分类帐簿 9i8 ~