[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: ^,mN-.W  
labour and material cost index劳工及材料成本指数 M nZljB  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 fQ~TZ:UrU  
laissez-faire policy自由放任政策 SDV#p];u  
land cost element土地成本因素 ]uMZvAjb  
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〕 k52IvB@2  
land premium地价 ,ms
P(*qoI  
Land Registry Trading Fund土地注册处营运基金 <\fA}b  
land revenue地价收入 [3s-S +n @  
land transaction土地交易 e^3D`GA  
landed cost抵岸价格；卸岸成本 T/2k2r4PD  
land-holding company拥有土地的公司 ~[dL:=?c  
Laspeyres index formula拉斯佩尔指数公式 -CuuO=h  
last in, first out method [LIFO method]后进先出计算法 0ju-l=w  
last recorded price最后成交价 Du65>O  
last trading price最后成交价 {9-9!jN{"  
late adjustment收市后的调整 {?Y\T  
late stamping逾期加盖印花 s~2o<#  
latent reserve隐藏储备 z-b78A/8  
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》 }$ySZa9  
law cost讼费 +])
<}S!M  
law of bankruptcy破产法 CHZ/@g c  
law of diminishing return报酬递减规律；报酬递减法则 `B4Ilh"d  
law of insolvency破产清盘法 yn$1n
t4  
lay member [Council of SEHK]外界理事〔联交所理事会〕 nW"O+s3  
leading indicator领先指标；领先经济指标 Xwdcy J!  
leap-frogging跳增 ]
u!s-=3s  
lease租契；租约 T4Vp 0i  
leasehold interest租赁权益；批租权益
Q~qM;l\i  
leasehold property批租土地财产 T#i;=NP"  
leave pay假期工资 bGL}nPo  
ledger分类帐 |LZ{kD|  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 dsx<ZwZN>  
ledger book分类帐簿 X-fWdoN @-