[相关讨论]注册会计师英语加试 [复制链接]

L: M4|ION  
labour and material cost index劳工及材料成本指数 2asRJ97qES  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 Fsl="RB7f  
laissez-faire policy自由放任政策 ,dd1/z
m  
land cost element土地成本因素 \>9^(N  
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〕 ES^JRX  
land premium地价 CY':'aWfa<  
Land Registry Trading Fund土地注册处营运基金 h}tC+_"D  
land revenue地价收入 r?~_^  
land transaction土地交易 8_wh9   
landed cost抵岸价格；卸岸成本 /)RH-_63  
land-holding company拥有土地的公司 >tkz%;6  
Laspeyres index formula拉斯佩尔指数公式 ,yp#!gE~  
last in, first out method [LIFO method]后进先出计算法 (:]+IjnE  
last recorded price最后成交价 7m%12=Im5  
last trading price最后成交价 =i}lh}(  
late adjustment收市后的调整 gKQs:25  
late stamping逾期加盖印花

#""T>+  
latent reserve隐藏储备 b{&'r~

 
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》 T++q.oFc  
law cost讼费 [CI0N I6F  
law of bankruptcy破产法 VcsMDa  
law of diminishing return报酬递减规律；报酬递减法则 ePq(
.o  
law of insolvency破产清盘法 |aU8WRq  
lay member [Council of SEHK]外界理事〔联交所理事会〕 0) zJG |  
leading indicator领先指标；领先经济指标 BK) <~I  
leap-frogging跳增 LRaO}-<b  
lease租契；租约 GJ`._ju  
leasehold interest租赁权益；批租权益 V60"j(  
leasehold property批租土地财产 _B^X3EOc  
leave pay假期工资 k VCWyZh4  
ledger分类帐 _Wk*h}x  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 \N-3JOVy  
ledger book分类帐簿