[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: oJbMUEQQq  
labour and material cost index劳工及材料成本指数 t&L+]I'P3  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 `]3A#y)v  
laissez-faire policy自由放任政策 D_)n\(3  
land cost element土地成本因素 )TV{n#n  
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〕 FT+[[
9i  
land premium地价 #JIh-h@  
Land Registry Trading Fund土地注册处营运基金 B0#JX MX9  
land revenue地价收入 Ht!]%  
land transaction土地交易 1.y|bB+kB  
landed cost抵岸价格；卸岸成本 =&xNdc  
land-holding company拥有土地的公司 ibIo1i//[  
Laspeyres index formula拉斯佩尔指数公式 wJKP=$6n_  
last in, first out method [LIFO method]后进先出计算法 y?*4SLy
 
last recorded price最后成交价 UgjY  
last trading price最后成交价 ^E349c-|  
late adjustment收市后的调整 )Me$BK>  
late stamping逾期加盖印花 U5x&?n<  
latent reserve隐藏储备 o9#8q_D9  
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》 L! DK2,  
law cost讼费 =w <;tb  
law of bankruptcy破产法 3T7,Y(<V  
law of diminishing return报酬递减规律；报酬递减法则 ,z+7rl  
law of insolvency破产清盘法 ,ThN/GkSC  
lay member [Council of SEHK]外界理事〔联交所理事会〕 $m)[ > C  
leading indicator领先指标；领先经济指标 sAec*Q(R  
leap-frogging跳增 .PJ
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lease租契；租约 c-gpO|4>  
leasehold interest租赁权益；批租权益 pa)2TL/@  
leasehold property批租土地财产 eQQ*ZNG  
leave pay假期工资 0.}WZAYy~  
ledger分类帐 p& |:,|jo5  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 &q0s8'qA  
ledger book分类帐簿 U#=5HzE