[相关讨论]注册会计师英语加试 [复制链接]

L: 9)F$){G]vs  
labour and material cost index劳工及材料成本指数 t,~feW,  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 7*+tG7I @  
laissez-faire policy自由放任政策 E0A[{UA   
land cost element土地成本因素 ;P8.U(  
Land Fund [Hong Kong Special Administrative Region Government Land Fund]土地基金〔香港特别行政区政府土地基金〕 P$__c{1\  
land premium地价 lo7>
$`Q  
Land Registry Trading Fund土地注册处营运基金 0sq?>$~Kc*  
land revenue地价收入 Qoz4(~I
 
land transaction土地交易 Z1\=d=  
landed cost抵岸价格；卸岸成本 SR4 mb Q:  
land-holding company拥有土地的公司 t4zKI~cO  
Laspeyres index formula拉斯佩尔指数公式 H/0b3I^  
last in, first out method [LIFO method]后进先出计算法 Tn'o$J  
last recorded price最后成交价 EP{ji"/7[  
last trading price最后成交价 b\SB  
late adjustment收市后的调整 3|Y.+W  
late stamping逾期加盖印花 LD;!
 s  
latent reserve隐藏储备 |pT[ZT|}G  
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》 U@".XIDQ  
law cost讼费 RHI?_gf&  
law of bankruptcy破产法 6(B[(Af  
law of diminishing return报酬递减规律；报酬递减法则 wWJM./y  
law of insolvency破产清盘法 [WR*u\FF  
lay member [Council of SEHK]外界理事〔联交所理事会〕 x,<|<W5<%  
leading indicator领先指标；领先经济指标 F@xKL;'N74  
leap-frogging跳增 ZyrVv\'  
lease租契；租约 xqj@T^y  
leasehold interest租赁权益；批租权益 _]kw|[)  
leasehold property批租土地财产 \uOR1z  
leave pay假期工资 .V{y9e+  
ledger分类帐 uF@DJX}>  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 )9{!=k  
ledger book分类帐簿