[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: *i k/p  
labour and material cost index劳工及材料成本指数 ne*#+Q{E  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 @5E,:)T*wR  
laissez-faire policy自由放任政策 yFjVKp'P  
land cost element土地成本因素 `Mk4sKU\a  
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〕 :Q7mV%%  
land premium地价 f4"4Z V cr  
Land Registry Trading Fund土地注册处营运基金  :gf;}  
land revenue地价收入 cDeZMsV  
land transaction土地交易 [zh"x#AyI  
landed cost抵岸价格；卸岸成本 ;LQ9#M ?  
land-holding company拥有土地的公司 wa ky<w,  
Laspeyres index formula拉斯佩尔指数公式 < lj\#'G3  
last in, first out method [LIFO method]后进先出计算法 Pl78fs"L@  
last recorded price最后成交价 LT_iS^&1  
last trading price最后成交价 55m<XC  
late adjustment收市后的调整 8r^ ~0nm  
late stamping逾期加盖印花 %K1")s  
latent reserve隐藏储备 j?-R]^-5  
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》 y@;%Uv&  
law cost讼费 wz=z?AZW  
law of bankruptcy破产法 mCdgKr|n  
law of diminishing return报酬递减规律；报酬递减法则 "U8S81'  
law of insolvency破产清盘法 qyyq&  
lay member [Council of SEHK]外界理事〔联交所理事会〕 af'@h:  
leading indicator领先指标；领先经济指标 C-w5KW  
leap-frogging跳增 |=5/Rax^  
lease租契；租约 CT*,<l-D  
leasehold interest租赁权益；批租权益 hs(W;tR@W  
leasehold property批租土地财产 _u5dC   
leave pay假期工资 .'d2J>~N  
ledger分类帐 .Dw,"VHP  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 XYfv(y  
ledger book分类帐簿 61@EDIYPc