[相关讨论]注册会计师英语加试 [复制链接]

L: 5w-JPjH  
labour and material cost index劳工及材料成本指数 h]P/KV
qR.  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 XTj73 MWY  
laissez-faire policy自由放任政策 jm>U6  
land cost element土地成本因素 vfXJYw+6_  
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〕 =yh3Nd:u
 
land premium地价 [`
'd#pR  
Land Registry Trading Fund土地注册处营运基金 x(vai1CrdH  
land revenue地价收入 s$3`X(Pn  
land transaction土地交易 U"B.:C2  
landed cost抵岸价格；卸岸成本  lzoeST  
land-holding company拥有土地的公司 ss; 5C:*y  
Laspeyres index formula拉斯佩尔指数公式 =z-5  
last in, first out method [LIFO method]后进先出计算法 i7f%^7!  
last recorded price最后成交价 #7\b\~5  
last trading price最后成交价 !3HsI|$<G  
late adjustment收市后的调整 8;8YA1 @w  
late stamping逾期加盖印花 ~T&% VvI  
latent reserve隐藏储备 aG Ef#A  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 ixzTJ]yu  
law cost讼费 :K;T Q  
law of bankruptcy破产法 /B=l,:TnJ  
law of diminishing return报酬递减规律；报酬递减法则 -s89)lUkS  
law of insolvency破产清盘法 2R] XH 0   
lay member [Council of SEHK]外界理事〔联交所理事会〕 V*~423  
leading indicator领先指标；领先经济指标 s<d!+<  
leap-frogging跳增 QnP {$rT  
lease租契；租约 dQ`:8SK  
leasehold interest租赁权益；批租权益 [%t3[p<)O  
leasehold property批租土地财产 Uf^RLdoDn  
leave pay假期工资  Lxz  
ledger分类帐 rd|crD3  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 -+ ' #*V  
ledger book分类帐簿