[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: YH':cze  
labour and material cost index劳工及材料成本指数 #%k5s?cP@  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 WHbvb3'  
laissez-faire policy自由放任政策 SnQ $  
land cost element土地成本因素 %|SbZ)gcQ  
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〕 g/`i:=  
land premium地价 AKa{C f  
Land Registry Trading Fund土地注册处营运基金 SjlkKulMF  
land revenue地价收入 8Y5* 1E*  
land transaction土地交易 &`@,mUi{Ac  
landed cost抵岸价格；卸岸成本 E'XFn'  
land-holding company拥有土地的公司 EoQ.d|:g  
Laspeyres index formula拉斯佩尔指数公式 htM5N m[g  
last in, first out method [LIFO method]后进先出计算法 hH"3Y}U@  
last recorded price最后成交价 7dPA>5"XD  
last trading price最后成交价 >/e#Z h  
late adjustment收市后的调整 =C`v+NPM)|  
late stamping逾期加盖印花
bnD>/z]E  
latent reserve隐藏储备 zXcSE"   
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》 xBB:b\  
law cost讼费 %3xH<$Gq5  
law of bankruptcy破产法 -uv1$|  
law of diminishing return报酬递减规律；报酬递减法则 {zVJlJKxs  
law of insolvency破产清盘法 ,Oxdqxu7  
lay member [Council of SEHK]外界理事〔联交所理事会〕 >kC@7h5)  
leading indicator领先指标；领先经济指标 CX
UNdB  
leap-frogging跳增 f$2lq4P{  
lease租契；租约 ),
M 8W15  
leasehold interest租赁权益；批租权益 HD=WHT&  
leasehold property批租土地财产 O,^,G<`  
leave pay假期工资 ?[XH`c,  
ledger分类帐 k9}im
 
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 /&kZ)XOi  
ledger book分类帐簿 IH>+P]+3"3