[相关讨论]注册会计师英语加试 [复制链接]

L: D/&o&G96  
labour and material cost index劳工及材料成本指数 ![=yi tB  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 *]) `z8Ox  
laissez-faire policy自由放任政策 K+3=tk]W9u  
land cost element土地成本因素 G5 WVr$  
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〕 hMO=#up&  
land premium地价 hL{KRRf>  
Land Registry Trading Fund土地注册处营运基金 Ow,w$0(D  
land revenue地价收入 FTUv IbT  
land transaction土地交易 kn4`Fa;)O  
landed cost抵岸价格；卸岸成本 }&J q}j  
land-holding company拥有土地的公司 L#sMSVC+  
Laspeyres index formula拉斯佩尔指数公式 qo bc<-  
last in, first out method [LIFO method]后进先出计算法 dUZ ,m9u  
last recorded price最后成交价 @RKryY)  
last trading price最后成交价 (uE!+2C  
late adjustment收市后的调整 m-#2n? z-  
late stamping逾期加盖印花 _]H&,</  
latent reserve隐藏储备 JK5gQ3C[  
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》 mz0X3  
law cost讼费 ?CPahU  
law of bankruptcy破产法 }19\.z&J  
law of diminishing return报酬递减规律；报酬递减法则 iqWQ!r^  
law of insolvency破产清盘法 `M8i92V\qY  
lay member [Council of SEHK]外界理事〔联交所理事会〕 )3EY;  
leading indicator领先指标；领先经济指标 n/:
33DAB  
leap-frogging跳增 E ~<J C"]  
lease租契；租约 &
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leasehold interest租赁权益；批租权益 !%c\N8<>GD  
leasehold property批租土地财产 <0!):zraS  
leave pay假期工资 %>{0yEC  
ledger分类帐 x s|FE3:a  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 p<"mt]  
ledger book分类帐簿