[相关讨论]注册会计师英语加试 [复制链接]

L: hU}!:6G%[P  
labour and material cost index劳工及材料成本指数 7# /c7
 
LAF bid and offer rates流动资金调节机制的借入及拆出息率 Bc/'LI.%  
laissez-faire policy自由放任政策 b)SU8z!NV&  
land cost element土地成本因素 $/*6tsR  
Land Fund [Hong Kong Special Administrative Region Government Land Fund]土地基金〔香港特别行政区政府土地基金〕 |r]f2Mrm  
land premium地价 h"7:&=e  
Land Registry Trading Fund土地注册处营运基金 _86#$|kw  
land revenue地价收入 ] kN<N0;\d  
land transaction土地交易 W-QBC- 3  
landed cost抵岸价格；卸岸成本 %<g( EKl  
land-holding company拥有土地的公司 )wmG&"qsP  
Laspeyres index formula拉斯佩尔指数公式 m#D+Yh/y{n  
last in, first out method [LIFO method]后进先出计算法 !s>AVV$;0  
last recorded price最后成交价 YpAJ7E|7  
last trading price最后成交价 X"hoDg  
late adjustment收市后的调整 uN:|4/;{&  
late stamping逾期加盖印花 +@'{  
latent reserve隐藏储备 ];-DqK'  
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》 Y:~A-_  
law cost讼费 x2#5" /~4  
law of bankruptcy破产法 %TY;}V59b  
law of diminishing return报酬递减规律；报酬递减法则 `m~x*)L#  
law of insolvency破产清盘法 -:hiLZJ7-  
lay member [Council of SEHK]外界理事〔联交所理事会〕 B@:c8}2.  
leading indicator领先指标；领先经济指标 W>ziA  
leap-frogging跳增 aUdbN&G  
lease租契；租约 NF}QQwG3  
leasehold interest租赁权益；批租权益 P9Gjsu #  
leasehold property批租土地财产 %uuh+@/&yz  
leave pay假期工资 p19[qy~.  
ledger分类帐 d},IQ,Az:Z  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 Vv
th,  
ledger book分类帐簿