[相关讨论]注册会计师英语加试 [复制链接]

L: m'@NF--#Oq  
labour and material cost index劳工及材料成本指数 D'c,z[  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 BPwFcT)i!(  
laissez-faire policy自由放任政策 -"#;U`.oh7  
land cost element土地成本因素 cea%M3  
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〕 ['e8Xz0  
land premium地价 [$ vAjP  
Land Registry Trading Fund土地注册处营运基金 `pOiv&>  
land revenue地价收入 3I@j=:(%Y  
land transaction土地交易 !*'uPw:l2  
landed cost抵岸价格；卸岸成本 vrLI`3n]  
land-holding company拥有土地的公司 +'x|VPY.PG  
Laspeyres index formula拉斯佩尔指数公式 IEmtt^C  
last in, first out method [LIFO method]后进先出计算法 /2tgxm$}  
last recorded price最后成交价 {?$-p%CF`8  
last trading price最后成交价 XSkx<"U*  
late adjustment收市后的调整 v=RQ"iv8  
late stamping逾期加盖印花 #0zMPh /U}  
latent reserve隐藏储备 3mIVNT@S9  
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》 wspZ Eu>C;  
law cost讼费 &J,MJ{w6"  
law of bankruptcy破产法 M\ B A+  
law of diminishing return报酬递减规律；报酬递减法则 :?O+EE  
law of insolvency破产清盘法 g#2Q1t,~U  
lay member [Council of SEHK]外界理事〔联交所理事会〕 [f!sBJ!  
leading indicator领先指标；领先经济指标 tn>$5}^;  
leap-frogging跳增 0V}knR.l  
lease租契；租约 A|Up>`QH  
leasehold interest租赁权益；批租权益 _ )b:F=4j  
leasehold property批租土地财产 PVC\&YF  
leave pay假期工资 :U$<h  
ledger分类帐 * _)xlpy  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 0hp*(, L  
ledger book分类帐簿