[相关讨论]注册会计师英语加试 [复制链接]

L: qIz}$%!A  
labour and material cost index劳工及材料成本指数 *U_S1>0n  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 UoHd-  
laissez-faire policy自由放任政策 ?.Q3 pUT  
land cost element土地成本因素 \X5 3|Y;=  
Land Fund [Hong Kong Special Administrative Region Government Land Fund]土地基金〔香港特别行政区政府土地基金〕 HAd%k$Xu{  
land premium地价 lY8`5Uz  
Land Registry Trading Fund土地注册处营运基金 [3k
l^TE  
land revenue地价收入 2[ksi51y  
land transaction土地交易 oPsK:GC`U  
landed cost抵岸价格；卸岸成本 O:._
W<  
land-holding company拥有土地的公司 >nK%^ T  
Laspeyres index formula拉斯佩尔指数公式 ] opto  
last in, first out method [LIFO method]后进先出计算法 *,&S',S-  
last recorded price最后成交价 _$5@uL{n"^  
last trading price最后成交价 C B/r]+4  
late adjustment收市后的调整 sBU_Ft  
late stamping逾期加盖印花 l~D\;F  
latent reserve隐藏储备 Q ?^4
\_  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 #3+~.,X9  
law cost讼费 p31oL{D  
law of bankruptcy破产法 z0 \N{rP&  
law of diminishing return报酬递减规律；报酬递减法则 `c9'0*-  
law of insolvency破产清盘法 uFo/s &6K  
lay member [Council of SEHK]外界理事〔联交所理事会〕 \E77SO,$  
leading indicator领先指标；领先经济指标 l sr?b  
leap-frogging跳增 D"!jbVz]*  
lease租契；租约 +?Ez} BP  
leasehold interest租赁权益；批租权益 BPewc9RxV  
leasehold property批租土地财产 L#2ZMy  
leave pay假期工资 :3O5ET'1  
ledger分类帐 b
]i>Bv  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 GyK(Vb"h6  
ledger book分类帐簿