[相关讨论]注册会计师英语加试 [复制链接]

L: Gw}%{=D9  
labour and material cost index劳工及材料成本指数 cVXLKO  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 @CpfP;*{w`  
laissez-faire policy自由放任政策 RVZ")Z(  
land cost element土地成本因素 vk}n,ecl  
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〕 S ^!n45l  
land premium地价 ~8PZ5;g  
Land Registry Trading Fund土地注册处营运基金 \Z?9{J  
land revenue地价收入 +Z
b;Vn4  
land transaction土地交易 $
iN"9N%l  
landed cost抵岸价格；卸岸成本 1auIR/=-  
land-holding company拥有土地的公司 rlMLW  
Laspeyres index formula拉斯佩尔指数公式 w^\52  
last in, first out method [LIFO method]后进先出计算法 0CZ:Bo[3  
last recorded price最后成交价 'F/~o1\.  
last trading price最后成交价 b_$4V3TA  
late adjustment收市后的调整 G4Q[Th  
late stamping逾期加盖印花 .e
S<Dbku<  
latent reserve隐藏储备 6Pz4\uE=  
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》 NpE*fR')  
law cost讼费 V><,UI=,n  
law of bankruptcy破产法 h){0rX@:&  
law of diminishing return报酬递减规律；报酬递减法则 vHgi<@u  
law of insolvency破产清盘法 "H=6j)Cb  
lay member [Council of SEHK]外界理事〔联交所理事会〕 0.\/\V:H6  
leading indicator领先指标；领先经济指标 ZJnYIK  
leap-frogging跳增 -"R2  
lease租契；租约 4R#chQ  
leasehold interest租赁权益；批租权益 YDIG,%uv  
leasehold property批租土地财产 .6ylZ  
leave pay假期工资 } +TORR?  
ledger分类帐 9>=;FY  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 h}>"j%I  
ledger book分类帐簿