[相关讨论]注册会计师英语加试 [复制链接]

L: xT8!X5;  
labour and material cost index劳工及材料成本指数 E._/PB  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 zS}!87r)  
laissez-faire policy自由放任政策 lp]q%P  
land cost element土地成本因素 MAG/7T5  
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〕
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land premium地价 IpsV4nmnz-  
Land Registry Trading Fund土地注册处营运基金 d#HN'(2t  
land revenue地价收入 l,E4h-$  
land transaction土地交易 z-h7v5i"  
landed cost抵岸价格；卸岸成本 z&A#d  
land-holding company拥有土地的公司 D+Z,;X
Z  
Laspeyres index formula拉斯佩尔指数公式 j!?bE3r~  
last in, first out method [LIFO method]后进先出计算法 `
AEL e_  
last recorded price最后成交价 8X=2# &)  
last trading price最后成交价 `>{S?t<  
late adjustment收市后的调整 ZF;s`K)  
late stamping逾期加盖印花 :J6FI6  
latent reserve隐藏储备 )$E'2|Gm/  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 259:@bi!y  
law cost讼费 Th5}?j7  
law of bankruptcy破产法 9B1bq#  
law of diminishing return报酬递减规律；报酬递减法则 7e<\11uI]a  
law of insolvency破产清盘法 ~ePtK~,dv  
lay member [Council of SEHK]外界理事〔联交所理事会〕 ;+VHi%5Z  
leading indicator领先指标；领先经济指标 >tV:QP]Y  
leap-frogging跳增 &}lRij&`  
lease租契；租约 3_c4+u"6  
leasehold interest租赁权益；批租权益 'J#uD|9)  
leasehold property批租土地财产 q3Y49d  
leave pay假期工资 v!rOT/I  
ledger分类帐 yI*h"?7T  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 P,SI0$Z  
ledger book分类帐簿