[相关讨论]注册会计师英语加试 [复制链接]

L: !knYD}Rxd  
labour and material cost index劳工及材料成本指数 "QiUuD=  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 f5sk,Z  
laissez-faire policy自由放任政策 t%FS 5  
land cost element土地成本因素 r@ejU'uz  
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〕 P!]DV$
o  
land premium地价 fF *a/\h %  
Land Registry Trading Fund土地注册处营运基金 f(##P|3>R  
land revenue地价收入 *qpmI9m  
land transaction土地交易 B\<zU  
landed cost抵岸价格；卸岸成本 /iukiWeW  
land-holding company拥有土地的公司 2t(E+^~  
Laspeyres index formula拉斯佩尔指数公式 34P?nW(  
last in, first out method [LIFO method]后进先出计算法 lJU[9)Q_  
last recorded price最后成交价 '4O1Y0K  
last trading price最后成交价 ?np`RA  
late adjustment收市后的调整 wz:wR+  
late stamping逾期加盖印花 Z/_RQ q   
latent reserve隐藏储备 W6\s@)b;  
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》 B*?v`6  
law cost讼费 H:~LL0Md%  
law of bankruptcy破产法 lI&0 V5  
law of diminishing return报酬递减规律；报酬递减法则 VBd.5YW  
law of insolvency破产清盘法 IHB{US1G  
lay member [Council of SEHK]外界理事〔联交所理事会〕 _N*4 3O`  
leading indicator领先指标；领先经济指标 M)|} Vn;!  
leap-frogging跳增 l'o'q7&=z  
lease租契；租约 X1" `0r3  
leasehold interest租赁权益；批租权益 9D 0ujup  
leasehold property批租土地财产 ^M,Q<HL  
leave pay假期工资 Xw![}L>  
ledger分类帐 !5{t1 oJ  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 0}w>8L7i{  
ledger book分类帐簿