[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: Ql*/{#$  
labour and material cost index劳工及材料成本指数 =w A< F  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 g&0GO:F`  
laissez-faire policy自由放任政策 w78Ius,  
land cost element土地成本因素 N~>?w#?J  
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〕 9jPb-I-   
land premium地价 IPxfjBC+J  
Land Registry Trading Fund土地注册处营运基金 , D1[}Lr=K  
land revenue地价收入 >qF KXzI  
land transaction土地交易 iKabo,~  
landed cost抵岸价格；卸岸成本 Bhq(bV  
land-holding company拥有土地的公司 x>8f#B\Mr  
Laspeyres index formula拉斯佩尔指数公式 <$yer)_J!k  
last in, first out method [LIFO method]后进先出计算法 Zc4h jg  
last recorded price最后成交价 8]?1gDS|9O  
last trading price最后成交价 3Xh&l[.  
late adjustment收市后的调整 8e\v5K9  
late stamping逾期加盖印花 +~fu-%,k  
latent reserve隐藏储备 J$I1*~I4v  
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》 .sG,TLE[<  
law cost讼费 ~v54$#CB  
law of bankruptcy破产法 `f'
q
/  
law of diminishing return报酬递减规律；报酬递减法则 c&Zm>Qo[  
law of insolvency破产清盘法 E+1j3Q;  
lay member [Council of SEHK]外界理事〔联交所理事会〕 CQ( @7  
leading indicator领先指标；领先经济指标 Z
],"<[E  
leap-frogging跳增 *Yr-:s9J9  
lease租契；租约 =h_gj >  
leasehold interest租赁权益；批租权益 GC\/B0!  
leasehold property批租土地财产 2@&|hd=-  
leave pay假期工资 >(*jbL]p  
ledger分类帐 8S02 3  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 ?@#}%<yEq  
ledger book分类帐簿 Qx,G3m[}