[相关讨论]注册会计师英语加试 [复制链接]

L: 4=p@2g2"H  
labour and material cost index劳工及材料成本指数 } 21j  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 +(ny|r[#  
laissez-faire policy自由放任政策 U4w
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land cost element土地成本因素 U4_"aT>My  
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〕 _IYY08&(r  
land premium地价 9)Yw :  
Land Registry Trading Fund土地注册处营运基金 ]M4NpUM  
land revenue地价收入 -fux2?8M  
land transaction土地交易 .k]#XoE  
landed cost抵岸价格；卸岸成本 ,z66bnjO  
land-holding company拥有土地的公司 a W@oE ~`  
Laspeyres index formula拉斯佩尔指数公式 &]3
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last in, first out method [LIFO method]后进先出计算法 <-|SIF  
last recorded price最后成交价 [$2qna2VP  
last trading price最后成交价 {Nq?#%vdT  
late adjustment收市后的调整 YkbO&~.  
late stamping逾期加盖印花 31 ]7z  
latent reserve隐藏储备 qWB%),`j>  
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》
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law cost讼费 HIPL!ss]  
law of bankruptcy破产法 n|]N7 b'  
law of diminishing return报酬递减规律；报酬递减法则 nO@+s F  
law of insolvency破产清盘法 slSR=XOG  
lay member [Council of SEHK]外界理事〔联交所理事会〕 R]=SWE}U  
leading indicator领先指标；领先经济指标 =8S}Iat  
leap-frogging跳增 WTu{,Q  
lease租契；租约 _5h0@^m7y  
leasehold interest租赁权益；批租权益 )[DpK=[N^p  
leasehold property批租土地财产
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leave pay假期工资 fm6]CU1^  
ledger分类帐 :
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Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 M,L@k  
ledger book分类帐簿