[相关讨论]注册会计师英语加试 [复制链接]

L: n%Rjt!9  
labour and material cost index劳工及材料成本指数 s-o~@(r6  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 {.%0@{Y  
laissez-faire policy自由放任政策 J2x$uO{Bn  
land cost element土地成本因素 zkvH=wL  
Land Fund [Hong Kong Special Administrative Region Government Land Fund]土地基金〔香港特别行政区政府土地基金〕 6q !7i%fK?  
land premium地价 @~Rk^/0  
Land Registry Trading Fund土地注册处营运基金 s UvKA0  
land revenue地价收入 0honHP  
land transaction土地交易 p@`4 Qz  
landed cost抵岸价格；卸岸成本 i@%L_[MtA  
land-holding company拥有土地的公司 LE Jlo%M  
Laspeyres index formula拉斯佩尔指数公式 pzYG?9cwz  
last in, first out method [LIFO method]后进先出计算法 | eK,Td%  
last recorded price最后成交价 Y-?51g[u  
last trading price最后成交价 iNMLYYq]l  
late adjustment收市后的调整 H==X0  
late stamping逾期加盖印花 :K5V/-[|V1  
latent reserve隐藏储备 HXz iDnj  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 S:DcfR=a  
law cost讼费 yzODF>KJ  
law of bankruptcy破产法 NF@i#:   
law of diminishing return报酬递减规律；报酬递减法则 ',<{X(#(  
law of insolvency破产清盘法 Gf!t< =T   
lay member [Council of SEHK]外界理事〔联交所理事会〕 thR|h+B  
leading indicator领先指标；领先经济指标 " 4k"U1  
leap-frogging跳增 }qTv&Z3$  
lease租契；租约 
GWVEIZ  
leasehold interest租赁权益；批租权益 h6K!|-Gq.  
leasehold property批租土地财产 K4BTk!  
leave pay假期工资 3
BuD/bs  
ledger分类帐 S;G"L$&\  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 nau~i1  
ledger book分类帐簿