[相关讨论]注册会计师英语加试 [复制链接]

L: -VreBKn  
labour and material cost index劳工及材料成本指数 CSG+bqUG  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 c>u>Pi;Z  
laissez-faire policy自由放任政策 u"#6_-0y  
land cost element土地成本因素 Y
@XkqvX  
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〕 'XP>} m  
land premium地价 ,Ou1!`6?t  
Land Registry Trading Fund土地注册处营运基金 U+9-li  
land revenue地价收入 tyn?o  
land transaction土地交易 vR%j#v|s  
landed cost抵岸价格；卸岸成本 M!&_qj&N,  
land-holding company拥有土地的公司 9
&O#+FU  
Laspeyres index formula拉斯佩尔指数公式 .y %pGi  
last in, first out method [LIFO method]后进先出计算法 ^(dGO)/  
last recorded price最后成交价 [Hv*\rb  
last trading price最后成交价 .-('C> @  
late adjustment收市后的调整 ?dJ/)3I%F  
late stamping逾期加盖印花 >YJ8u{Z{o  
latent reserve隐藏储备 >}dT
O/  
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》 Rm,[D)D^0N  
law cost讼费 ]ZR{D7.?
 
law of bankruptcy破产法 B&4f Ypn  
law of diminishing return报酬递减规律；报酬递减法则 ]=?X*,'  
law of insolvency破产清盘法 }J+ce  
lay member [Council of SEHK]外界理事〔联交所理事会〕 HO%E-5b9  
leading indicator领先指标；领先经济指标 pPiYPfs  
leap-frogging跳增 "4Lg8qm  
lease租契；租约 [|:
QE~U@  
leasehold interest租赁权益；批租权益  Z;j/K  
leasehold property批租土地财产 #Dj"W8'zh  
leave pay假期工资 mHK@(D7X  
ledger分类帐 QQ^Gd8nQ  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 _"?c9  
ledger book分类帐簿