[相关讨论]注册会计师英语加试 [复制链接]

L: AVv8Hhd  
labour and material cost index劳工及材料成本指数 h/F,D_O>ZO  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 ~C2[5r{So  
laissez-faire policy自由放任政策 0(dXU\Y  
land cost element土地成本因素 W_N!f=HW  
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〕 O_w RI\!  
land premium地价 p^QB^HEV  
Land Registry Trading Fund土地注册处营运基金 )OcG$H NK  
land revenue地价收入 |G]M"3^  
land transaction土地交易
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landed cost抵岸价格；卸岸成本 }fKpih  
land-holding company拥有土地的公司 7Cj6Kw5k  
Laspeyres index formula拉斯佩尔指数公式 #>\+6W 17U  
last in, first out method [LIFO method]后进先出计算法 6*H F`@(  
last recorded price最后成交价 b:}+l;e52  
last trading price最后成交价 Nt'u; 0  
late adjustment收市后的调整 <oWoJP`G  
late stamping逾期加盖印花 m`lsUN,  
latent reserve隐藏储备 .!hB t
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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》 DR6 OR B7  
law cost讼费 &-0eWwMW  
law of bankruptcy破产法 GiN\@F!  
law of diminishing return报酬递减规律；报酬递减法则 %@Ty,d:;=  
law of insolvency破产清盘法 -=D6[DjU<  
lay member [Council of SEHK]外界理事〔联交所理事会〕 l6EDl0~r  
leading indicator领先指标；领先经济指标 9fL48
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leap-frogging跳增 Lcyj,R  
lease租契；租约 O.8{c;  
leasehold interest租赁权益；批租权益 ;MR(Ea
ep  
leasehold property批租土地财产 WSW,}tFp"  
leave pay假期工资 h0fbc;l  
ledger分类帐 /P/S0  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 "Q~-C|x  
ledger book分类帐簿