[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: CxJH)H$  
labour and material cost index劳工及材料成本指数 .h\[7r  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 $GX9-^og=T  
laissez-faire policy自由放任政策 |=#uzp7*  
land cost element土地成本因素 ,{g B$8z^  
Land Fund [Hong Kong Special Administrative Region Government Land Fund]土地基金〔香港特别行政区政府土地基金〕 *"sDsXo- I  
land premium地价 LAv!s/O$=  
Land Registry Trading Fund土地注册处营运基金 7hl,dtn 7  
land revenue地价收入 Yjix]lUXVf  
land transaction土地交易 FWuk@t[<O  
landed cost抵岸价格；卸岸成本 *!L  it:H  
land-holding company拥有土地的公司  ui1h M  
Laspeyres index formula拉斯佩尔指数公式 j/w*2+&v  
last in, first out method [LIFO method]后进先出计算法 )U:W 9%  
last recorded price最后成交价 ,Cj` 0v#  
last trading price最后成交价 YE1X*'4  
late adjustment收市后的调整 g:fzf>oQ>p  
late stamping逾期加盖印花 j(];b +>  
latent reserve隐藏储备 Y1L7sH 9  
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》 ]VHO'z\m  
law cost讼费 IW- BY =C  
law of bankruptcy破产法 K)TMr"j\  
law of diminishing return报酬递减规律；报酬递减法则 5hE mXZ%  
law of insolvency破产清盘法 /P gcW  
lay member [Council of SEHK]外界理事〔联交所理事会〕 {{Z3M >Q  
leading indicator领先指标；领先经济指标 btv.M  
leap-frogging跳增 8B|B[,`  
lease租契；租约 U$AV"F&!&}  
leasehold interest租赁权益；批租权益 j$}W%ibj
 
leasehold property批租土地财产 _kJW/3eE  
leave pay假期工资 AOR(1Qyo  
ledger分类帐 w$[ck=  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 afj[HJbY  
ledger book分类帐簿 \,yX3R3}.~