[相关讨论]注册会计师英语加试 [复制链接]

L: _8 al  
labour and material cost index劳工及材料成本指数 pQqbZ3]  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 K*[9j 0  
laissez-faire policy自由放任政策 }I\-HP8!gv  
land cost element土地成本因素 VF\{ra;  
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〕 9t#P~>:jY}  
land premium地价 'c#IMlv  
Land Registry Trading Fund土地注册处营运基金 oE$hqd s  
land revenue地价收入 AU/#b(mI  
land transaction土地交易 `(3SfQ-  
landed cost抵岸价格；卸岸成本 F{;; :  
land-holding company拥有土地的公司 tzPC/?  
Laspeyres index formula拉斯佩尔指数公式 ~eHRlXL'  
last in, first out method [LIFO method]后进先出计算法 ,`yyR:F  
last recorded price最后成交价 X R4)z  
last trading price最后成交价 }X.>4\
B5  
late adjustment收市后的调整 %Mh Q  
late stamping逾期加盖印花 XjxPIdX_H  
latent reserve隐藏储备 p<q] .^M  
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》 =9^Q"t4  
law cost讼费 F,Q?s9s  
law of bankruptcy破产法 N ,+(>?y E  
law of diminishing return报酬递减规律；报酬递减法则 o_sQQF  
law of insolvency破产清盘法 ZBF1rx?  
lay member [Council of SEHK]外界理事〔联交所理事会〕 wEE2a56L-  
leading indicator领先指标；领先经济指标 7^Na9]PY  
leap-frogging跳增 _r]nJEF5  
lease租契；租约 MO-!TZ+6  
leasehold interest租赁权益；批租权益 8-ZUS|7B  
leasehold property批租土地财产 jM]d'E?ZLA  
leave pay假期工资 ujx@@N  
ledger分类帐 V`[P4k+b   
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 Nl {7  
ledger book分类帐簿