[相关讨论]注册会计师英语加试 [复制链接]

L: (Pc:A!}  
labour and material cost index劳工及材料成本指数 X!"ltNd  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 M*8Ef^-U`t  
laissez-faire policy自由放任政策 '`\\O:@C`  
land cost element土地成本因素 LurBqr  
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〕 io$
A Gi  
land premium地价 ?J6J#{LRd  
Land Registry Trading Fund土地注册处营运基金 J03yFT,dF  
land revenue地价收入 ,V.X-`Y  
land transaction土地交易 !4]wb
!F  
landed cost抵岸价格；卸岸成本 m}Kn!21  
land-holding company拥有土地的公司 /u*((AJ?Qv  
Laspeyres index formula拉斯佩尔指数公式 gG~UsA  
last in, first out method [LIFO method]后进先出计算法 5Ee%!P k  
last recorded price最后成交价 e6 QUe.S  
last trading price最后成交价 t_x\&+W  
late adjustment收市后的调整 ,>`wz^z  
late stamping逾期加盖印花 Kt;h'?  
latent reserve隐藏储备 d*3k]Ie%5f  
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》 oh:g  
law cost讼费 "^Tb8!  
law of bankruptcy破产法 P< O[S  
law of diminishing return报酬递减规律；报酬递减法则 iZwt,)(  
law of insolvency破产清盘法 u! x9O8y  
lay member [Council of SEHK]外界理事〔联交所理事会〕 vt v|H  
leading indicator领先指标；领先经济指标 k)1K6ug  
leap-frogging跳增 F%+/j5~^  
lease租契；租约 }R;.~F  
leasehold interest租赁权益；批租权益 GFYAg  
leasehold property批租土地财产 75jq+O_:  
leave pay假期工资 MHpPb{^  
ledger分类帐 *y='0)[BD  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 #K"jtAm  
ledger book分类帐簿