[相关讨论]注册会计师英语加试 [复制链接]

L: > Z+*tq  
labour and material cost index劳工及材料成本指数 a/V,iCiH  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 Xe_ <]|  
laissez-faire policy自由放任政策 Lp&nO   
land cost element土地成本因素 V;: 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〕 LQ~|VRRX<  
land premium地价 /GgID !8  
Land Registry Trading Fund土地注册处营运基金 (,I:m[0  
land revenue地价收入 {]dxFhe)  
land transaction土地交易 0S5xmEzop  
landed cost抵岸价格；卸岸成本 )h]+cGM  
land-holding company拥有土地的公司 rnK]3Ust  
Laspeyres index formula拉斯佩尔指数公式 `Q*`\-8J  
last in, first out method [LIFO method]后进先出计算法 ZN}`A
7  
last recorded price最后成交价 Z|_V ;*  
last trading price最后成交价 6:2*<  
late adjustment收市后的调整 6y^ zC?  
late stamping逾期加盖印花 ql@2<V{  
latent reserve隐藏储备 LLgw1 @-D  
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》 D|zuj]  
law cost讼费 J2
Dn  
law of bankruptcy破产法 s&E,$|80  
law of diminishing return报酬递减规律；报酬递减法则 7rd mj[vu  
law of insolvency破产清盘法 |m-N5
$\IC  
lay member [Council of SEHK]外界理事〔联交所理事会〕 XCI  
leading indicator领先指标；领先经济指标 Iy_5k8]  
leap-frogging跳增 ={BC0,  
lease租契；租约 i4 31mpMa  
leasehold interest租赁权益；批租权益 3P0z$jh"H  
leasehold property批租土地财产 fK7 ?"^`/  
leave pay假期工资 @K]`
!=vUk  
ledger分类帐 +<\LY(o  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 j55 _wx@cA  
ledger book分类帐簿