[相关讨论]注册会计师英语加试 [复制链接]

L: s9ju/+fv  
labour and material cost index劳工及材料成本指数 XhHel|!g:  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 "ZA$"^  
laissez-faire policy自由放任政策 ,(;p(#F>
 
land cost element土地成本因素 ,v$2'm)V  
Land Fund [Hong Kong Special Administrative Region Government Land Fund]土地基金〔香港特别行政区政府土地基金〕 4Zv.[V]iOO  
land premium地价 J};u25:}  
Land Registry Trading Fund土地注册处营运基金 -D&.)N9ctQ  
land revenue地价收入 !0>!tW  
land transaction土地交易 Fy4<  
landed cost抵岸价格；卸岸成本 t z +  
land-holding company拥有土地的公司 &;r'{$  
Laspeyres index formula拉斯佩尔指数公式 ft~|  
last in, first out method [LIFO method]后进先出计算法 tu?Z@W/  
last recorded price最后成交价 +l[Z2
mW  
last trading price最后成交价 <wd4^Vr!2  
late adjustment收市后的调整 PsF- 9&_  
late stamping逾期加盖印花 !:g>CDA  
latent reserve隐藏储备 41 c ^\1  
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》 $ DABR  
law cost讼费 ]noP  
law of bankruptcy破产法 n6}E4E
no  
law of diminishing return报酬递减规律；报酬递减法则 FthXFxwx$  
law of insolvency破产清盘法 +7U A%q  
lay member [Council of SEHK]外界理事〔联交所理事会〕 0~@L %~  
leading indicator领先指标；领先经济指标 |2t7G9[n  
leap-frogging跳增 lzr>WbM{{p  
lease租契；租约 a6# {2q  
leasehold interest租赁权益；批租权益 yP<:i CY  
leasehold property批租土地财产 ecSdU>  
leave pay假期工资 9" }^SI8  
ledger分类帐 yPzULO4  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 @Le ^-v4  
ledger book分类帐簿