[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: *A~ G_0B  
labour and material cost index劳工及材料成本指数 ~l$3uN[g  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 XTd3|Pm  
laissez-faire policy自由放任政策 &bhq`>  
land cost element土地成本因素 'oN\hy($,h  
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〕 TI !a)X  
land premium地价 XK"
-'  
Land Registry Trading Fund土地注册处营运基金 4Td{;Y="yF  
land revenue地价收入 [lk'xzE  
land transaction土地交易 .c#y%S  
landed cost抵岸价格；卸岸成本 @m?QR(LJ  
land-holding company拥有土地的公司 +`sv91c  
Laspeyres index formula拉斯佩尔指数公式 c,Euv>*`  
last in, first out method [LIFO method]后进先出计算法 7 t?*  
last recorded price最后成交价 ;r/;m\V  
last trading price最后成交价  )?2 e  
late adjustment收市后的调整 unJ R=~E  
late stamping逾期加盖印花 $O{duJU  
latent reserve隐藏储备 e;GU T:  
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.T?}o  
law cost讼费 4G@nZn  
law of bankruptcy破产法 {} Bf  
law of diminishing return报酬递减规律；报酬递减法则 J>^\oAgpE  
law of insolvency破产清盘法 [I:KpAd/  
lay member [Council of SEHK]外界理事〔联交所理事会〕 zyg:nKQW  
leading indicator领先指标；领先经济指标 Bk}><H  
leap-frogging跳增 +p8BGNW,  
lease租契；租约 'u4ezwF;  
leasehold interest租赁权益；批租权益 yIb,,!y9{  
leasehold property批租土地财产 )>7%pz  
leave pay假期工资 azP+GM=i7  
ledger分类帐 !WkIi^T  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 ?k[p<U
o  
ledger book分类帐簿 }YOL"<,:o