[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: O4g+D#Lu  
labour and material cost index劳工及材料成本指数 v"MX>^/<  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 $Y9jrR'w  
laissez-faire policy自由放任政策 #9
m$ N  
land cost element土地成本因素 )OLq_':^@  
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〕 xESjM1A)  
land premium地价 nZ_v/?O  
Land Registry Trading Fund土地注册处营运基金 Maqf[ Vky  
land revenue地价收入 A+&xMM2Wj  
land transaction土地交易 WH$e2[+Y  
landed cost抵岸价格；卸岸成本 c=;:R0_'t  
land-holding company拥有土地的公司 -w v6s#"u  
Laspeyres index formula拉斯佩尔指数公式 QeDQo  
last in, first out method [LIFO method]后进先出计算法 t'~/$=9}  
last recorded price最后成交价 -3&G"hfK  
last trading price最后成交价 KYkS9_yF  
late adjustment收市后的调整 y')RT R{>M  
late stamping逾期加盖印花 i,nm`Z>u  
latent reserve隐藏储备 8LI-gp\ 2  
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》 O Lc}_  
law cost讼费 DS2)@  
law of bankruptcy破产法 j6,ZEm  
law of diminishing return报酬递减规律；报酬递减法则 ;oxAe<VIj  
law of insolvency破产清盘法 Xwa_3Xm*Le  
lay member [Council of SEHK]外界理事〔联交所理事会〕 #"ftI7=42  
leading indicator领先指标；领先经济指标 kJ An4I.l  
leap-frogging跳增 ,=~z6[  
lease租契；租约 S|zW^|YU  
leasehold interest租赁权益；批租权益 ]{ d[
 
leasehold property批租土地财产 E_1="&p  
leave pay假期工资 '&FjW-`" G  
ledger分类帐 ;c
-3g]  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 aP&D9
%5  
ledger book分类帐簿 4<X!<]3]