[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: SvT0%2  
labour and material cost index劳工及材料成本指数 `*3A7y  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 <NMJkl-r8r  
laissez-faire policy自由放任政策  E.h  
land cost element土地成本因素 UDh \%?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〕 =mO5~~"W+v  
land premium地价 $<v4c5r]O  
Land Registry Trading Fund土地注册处营运基金 ZC N}iQu4  
land revenue地价收入 !fzS' pkk.  
land transaction土地交易 #4JMb#q0E  
landed cost抵岸价格；卸岸成本 
u]Ku96!  
land-holding company拥有土地的公司 uQIPnd(V  
Laspeyres index formula拉斯佩尔指数公式 { c#US  
last in, first out method [LIFO method]后进先出计算法 f6%k;R.Wz  
last recorded price最后成交价 "pM>TMAE  
last trading price最后成交价 509T?\r  
late adjustment收市后的调整 (oGYnN,2  
late stamping逾期加盖印花 0f6o0@  
latent reserve隐藏储备 @G"nkB   
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》 MY,~leP&  
law cost讼费 l8FJ\5'M  
law of bankruptcy破产法 ]E-/}Ysz  
law of diminishing return报酬递减规律；报酬递减法则 h mRmU{(Y  
law of insolvency破产清盘法 t`Kpbfk  
lay member [Council of SEHK]外界理事〔联交所理事会〕 ,~Mf2Y#m0p  
leading indicator领先指标；领先经济指标 itYoR-XJ  
leap-frogging跳增 qWhW4$7x  
lease租契；租约 ij $NTY=u  
leasehold interest租赁权益；批租权益 @Chl>s  
leasehold property批租土地财产 pAOKy  
leave pay假期工资 w a_{\v=  
ledger分类帐 9^
XZ|`  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 :}e<
  
ledger book分类帐簿 Nft nbsTmy