[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: 0c
T*z(  
labour and material cost index劳工及材料成本指数 -WQ^gcO=7  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 3~#h|?  
laissez-faire policy自由放任政策 Z/ Tm)Xd
 
land cost element土地成本因素 wKH ::!  
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〕 c"n?'e  
land premium地价 |+$% kJR=  
Land Registry Trading Fund土地注册处营运基金 w}{5#   
land revenue地价收入 iKas/8   
land transaction土地交易 oBUxKisW  
landed cost抵岸价格；卸岸成本 ,TRTRb;  
land-holding company拥有土地的公司 76vy5R(.  
Laspeyres index formula拉斯佩尔指数公式 Cg616hyut  
last in, first out method [LIFO method]后进先出计算法 r",]Voibd  
last recorded price最后成交价 0<TD/1wN  
last trading price最后成交价 %AN/>\#p  
late adjustment收市后的调整 u`(- -  
late stamping逾期加盖印花 hd 0'u  
latent reserve隐藏储备 S!{t6'8K  
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》 eyp,y2Tz  
law cost讼费 M_LXg%  
law of bankruptcy破产法 B>Wu;a.:L  
law of diminishing return报酬递减规律；报酬递减法则 6{qIU}!  
law of insolvency破产清盘法 R<x'l=,D(  
lay member [Council of SEHK]外界理事〔联交所理事会〕 IHp_A  
leading indicator领先指标；领先经济指标 >]%8Zx[  
leap-frogging跳增 r 6eb}z!i  
lease租契；租约 b~BIz95   
leasehold interest租赁权益；批租权益 pN\Vr8tJ  
leasehold property批租土地财产 {m`A!qcD|  
leave pay假期工资 .qA{xbu  
ledger分类帐 Ys8SDlMo  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 I-ag
Zag%  
ledger book分类帐簿 gDIBnH