[相关讨论]注册会计师英语加试 [复制链接]

L: }vkrWy^  
labour and material cost index劳工及材料成本指数 4tTK5`7N  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 K.?~@5%  
laissez-faire policy自由放任政策 +(iM]L$Fw%  
land cost element土地成本因素 s+>VqyHgf  
Land Fund [Hong Kong Special Administrative Region Government Land Fund]土地基金〔香港特别行政区政府土地基金〕  vgSs]g  
land premium地价 )6#dxb9  
Land Registry Trading Fund土地注册处营运基金 *hVW>{a  
land revenue地价收入 " d3pkY  
land transaction土地交易 XUmL8  
landed cost抵岸价格；卸岸成本 *ktM<N58  
land-holding company拥有土地的公司 <o^_il$W  
Laspeyres index formula拉斯佩尔指数公式 7a
Fvj  
last in, first out method [LIFO method]后进先出计算法 . KJEA#  
last recorded price最后成交价 5|!x0H;   
last trading price最后成交价 P g.PD,&U  
late adjustment收市后的调整 'f9 fw^  
late stamping逾期加盖印花 E~5r8gM,0  
latent reserve隐藏储备 h_ef@ZwSw  
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》 Z-`j)3Y  
law cost讼费 & IVwm"  
law of bankruptcy破产法 77
- Jx`C  
law of diminishing return报酬递减规律；报酬递减法则 [L 0`B9TD~  
law of insolvency破产清盘法 Jw'%[(q Q  
lay member [Council of SEHK]外界理事〔联交所理事会〕 $}0q=Lg%wv  
leading indicator领先指标；领先经济指标 U`_(Lq%5W  
leap-frogging跳增 mw9;LNi\D  
lease租契；租约 N"MuAUB:K  
leasehold interest租赁权益；批租权益 uM,bO*/f  
leasehold property批租土地财产 [H-,zY  
leave pay假期工资 %-!ruc"}  
ledger分类帐 R9Wh/@J]  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 hc}dS$=C  
ledger book分类帐簿