[相关讨论]注册会计师英语加试 [复制链接]

L: s0^(yEcq  
labour and material cost index劳工及材料成本指数 dw3Hk$"h  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 :#pdyJQ_  
laissez-faire policy自由放任政策 3_~iq>l  
land cost element土地成本因素 %KXiB6<4  
Land Fund [Hong Kong Special Administrative Region Government Land Fund]土地基金〔香港特别行政区政府土地基金〕 > 'hM"4f  
land premium地价 L_
NiU;cr%  
Land Registry Trading Fund土地注册处营运基金 `X}:(O^GO  
land revenue地价收入 C=/B\G/.9  
land transaction土地交易 1J4Pnl+hN  
landed cost抵岸价格；卸岸成本 +ti ?7|bK<  
land-holding company拥有土地的公司 k(l2`I4V  
Laspeyres index formula拉斯佩尔指数公式 uI)twry]@  
last in, first out method [LIFO method]后进先出计算法 wDZ<UP=X  
last recorded price最后成交价 WXl+w7jr  
last trading price最后成交价 akxNT_   
late adjustment收市后的调整 ^k;]"NR  
late stamping逾期加盖印花 IB/3=4n^|  
latent reserve隐藏储备 @)?]u U"L  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 BzP,Tu{,  
law cost讼费 4=xi)qF/@  
law of bankruptcy破产法 by X!,  
law of diminishing return报酬递减规律；报酬递减法则 FT@uZWgQ=  
law of insolvency破产清盘法 &$F<]]&  
lay member [Council of SEHK]外界理事〔联交所理事会〕 6:]N%  
leading indicator领先指标；领先经济指标 [d6!  
leap-frogging跳增 #Ub_m@@4  
lease租契；租约 pn gto  
leasehold interest租赁权益；批租权益 rP3HR5  
leasehold property批租土地财产 o)AwM"  
leave pay假期工资 .$%p0Yx+  
ledger分类帐 '6#G$  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 IW3k{z  
ledger book分类帐簿