[相关讨论]注册会计师英语加试 [复制链接]

L: +B&,$ceyaJ  
labour and material cost index劳工及材料成本指数 Bln($lOz  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 5hvg]w95;  
laissez-faire policy自由放任政策 X-<l+WP  
land cost element土地成本因素 !de`K |  
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〕 61~7 L^882  
land premium地价 [e`e bn[C  
Land Registry Trading Fund土地注册处营运基金 #/0d  
land revenue地价收入 wj2z?0}o  
land transaction土地交易 VK>Cf>  
landed cost抵岸价格；卸岸成本 [vTk*#Cl4  
land-holding company拥有土地的公司 I/hq8v~
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Laspeyres index formula拉斯佩尔指数公式 ms{iQ:'9  
last in, first out method [LIFO method]后进先出计算法 GO]5~4k  
last recorded price最后成交价 \(&UDG$  
last trading price最后成交价 "j/jhe6  
late adjustment收市后的调整 a{@gzB  
late stamping逾期加盖印花 xO{$6M3-~  
latent reserve隐藏储备 928uGo5  
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》 K"/3/`T  
law cost讼费 oe*CZ  
law of bankruptcy破产法 x~u"KU2B  
law of diminishing return报酬递减规律；报酬递减法则 &e\
UlM22  
law of insolvency破产清盘法 'w8p[h (,  
lay member [Council of SEHK]外界理事〔联交所理事会〕 '\% Kd+k  
leading indicator领先指标；领先经济指标  \RS ,Y  
leap-frogging跳增 +`f3_Xd  
lease租契；租约 
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leasehold interest租赁权益；批租权益 n+57# pS7  
leasehold property批租土地财产 7V2xg h!W  
leave pay假期工资 (H6Mi.uZ
 
ledger分类帐 )wNcz~ Y  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 dT7!+)s5-  
ledger book分类帐簿