[相关讨论]注册会计师英语加试 [复制链接]

L: K\&o2lo]  
labour and material cost index劳工及材料成本指数 c!Dc8=nE0m  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 4x,hj  
laissez-faire policy自由放任政策 q4ipumy*  
land cost element土地成本因素 PZ,z15PG]  
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〕 GaBTj_3  
land premium地价  KG8W8&q  
Land Registry Trading Fund土地注册处营运基金 &U"X$aFc  
land revenue地价收入 -(IC~   
land transaction土地交易 =g~j=v,e  
landed cost抵岸价格；卸岸成本 4o5i ."l  
land-holding company拥有土地的公司 n
"G`b  
Laspeyres index formula拉斯佩尔指数公式 `4 UlJ4<`  
last in, first out method [LIFO method]后进先出计算法 S LGW:  
last recorded price最后成交价 Sj-[%D*  
last trading price最后成交价 E>pVn2|  
late adjustment收市后的调整 6>DLp}d  
late stamping逾期加盖印花 BU6Jyuwn  
latent reserve隐藏储备 =
;{^"#r\  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 QCpM|,drS  
law cost讼费 ,2`~ N Pb  
law of bankruptcy破产法 'jvpNn  
law of diminishing return报酬递减规律；报酬递减法则 8S  U%  
law of insolvency破产清盘法 Fr5 Xp  
lay member [Council of SEHK]外界理事〔联交所理事会〕 o\ 6iq  
leading indicator领先指标；领先经济指标 YaL]>.;Z:"  
leap-frogging跳增 S " pI  
lease租契；租约 it1/3y =]  
leasehold interest租赁权益；批租权益 ]ii+S"U3  
leasehold property批租土地财产 P5?<_x0v4b  
leave pay假期工资 ,X/
-  
ledger分类帐 }9&9G%  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 5=Lq=,K$  
ledger book分类帐簿