[相关讨论]注册会计师英语加试 [复制链接]

L: IS BV%^la|  
labour and material cost index劳工及材料成本指数 ZsZcQj6G,  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 %K(0W8&  
laissez-faire policy自由放任政策 X eoJ$PfT  
land cost element土地成本因素 q_ %cbAcD  
Land Fund [Hong Kong Special Administrative Region Government Land Fund]土地基金〔香港特别行政区政府土地基金〕 AVG>_$<  
land premium地价 t|V0x3X  
Land Registry Trading Fund土地注册处营运基金 1S0pd-i  
land revenue地价收入 HG%Z "d  
land transaction土地交易 =oX>Ph+ P  
landed cost抵岸价格；卸岸成本 DdSSd@,x*  
land-holding company拥有土地的公司 @m~RtC-Q  
Laspeyres index formula拉斯佩尔指数公式 B
6]<G-
 
last in, first out method [LIFO method]后进先出计算法 *f5l=lDOB  
last recorded price最后成交价 S:q$?$  
last trading price最后成交价 I;7nb4]AmF  
late adjustment收市后的调整 g%xGOA  
late stamping逾期加盖印花 u=r`t(Z1H  
latent reserve隐藏储备 vMla'5|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》 Ue*C>F
 
law cost讼费 dRI^@n  
law of bankruptcy破产法 y{d^?(-  
law of diminishing return报酬递减规律；报酬递减法则
RKZ6}q1n  
law of insolvency破产清盘法 FB:<zmwR  
lay member [Council of SEHK]外界理事〔联交所理事会〕 JN'cXZJPn  
leading indicator领先指标；领先经济指标 :!fG; )
=  
leap-frogging跳增 ZDx@^P y  
lease租契；租约 "w_N'-}#  
leasehold interest租赁权益；批租权益 rR,2UZR  
leasehold property批租土地财产 -?6MU~"GK  
leave pay假期工资 TZRcd~5$  
ledger分类帐 iWLa>z|,  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 T*~H m  
ledger book分类帐簿