[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: +=P@HfVfiq  
labour and material cost index劳工及材料成本指数 c-CYdi@  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 }zMf7<C  
laissez-faire policy自由放任政策 8SmjZpQ?  
land cost element土地成本因素 >HTbegi
 
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〕 ?IYY'fS"  
land premium地价 smU4jh9S  
Land Registry Trading Fund土地注册处营运基金 'Ud|Ex@A9  
land revenue地价收入 <{ru|-9  
land transaction土地交易 ~OFvu}]  
landed cost抵岸价格；卸岸成本 =-jD~rN4;P  
land-holding company拥有土地的公司 rPiNv 30L  
Laspeyres index formula拉斯佩尔指数公式 Fhj8lVvk  
last in, first out method [LIFO method]后进先出计算法 -{g
~TUz  
last recorded price最后成交价 \m/xV/  
last trading price最后成交价 s& yk  
late adjustment收市后的调整 GJQc!cqk  
late stamping逾期加盖印花 `
2%6V)s  
latent reserve隐藏储备 /c-nE3+rn  
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》 ;b%{ilx:  
law cost讼费 XutF"9u  
law of bankruptcy破产法 ZX.TqvK/r  
law of diminishing return报酬递减规律；报酬递减法则 f3PMVf:<  
law of insolvency破产清盘法 8^yJ
qAXK  
lay member [Council of SEHK]外界理事〔联交所理事会〕 Un@\kAY  
leading indicator领先指标；领先经济指标 s#-eN)1R  
leap-frogging跳增 8X7{vN_3K  
lease租契；租约 mLwY]2T"  
leasehold interest租赁权益；批租权益 'K@0Wp  
leasehold property批租土地财产 [
*Ju 3  
leave pay假期工资 FJS'G^  
ledger分类帐 LAs7>hM  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 KSqTY>%fnv  
ledger book分类帐簿 `T WN^0!]