[相关讨论]注册会计师英语加试 [复制链接]

L: UF=5k~7<b  
labour and material cost index劳工及材料成本指数 2GXAq~h@  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 Hs~M!eK  
laissez-faire policy自由放任政策 >BMJA:j  
land cost element土地成本因素 7<x0LW  
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〕 4O9HoX#-?  
land premium地价 y.JAtsxD  
Land Registry Trading Fund土地注册处营运基金 2V/A%  
land revenue地价收入 ^v*ajy.>  
land transaction土地交易 c)#b*k,lw<  
landed cost抵岸价格；卸岸成本 5H:NY|  
land-holding company拥有土地的公司 f'TjR#w  
Laspeyres index formula拉斯佩尔指数公式 03J,NXs  
last in, first out method [LIFO method]后进先出计算法 {z|0Y&>[=  
last recorded price最后成交价 39S}/S)  
last trading price最后成交价 %MU<S9k  
late adjustment收市后的调整 ,AGK O,
w  
late stamping逾期加盖印花 ?0hk~8c  
latent reserve隐藏储备 H.XD8qi3W  
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》 xO9,,w47  
law cost讼费 a36n}R4Q  
law of bankruptcy破产法 Dd<gYPC  
law of diminishing return报酬递减规律；报酬递减法则 V!3G\*$?  
law of insolvency破产清盘法 JVwYV5-O<0  
lay member [Council of SEHK]外界理事〔联交所理事会〕 )"|'=  
leading indicator领先指标；领先经济指标 fC.-* r  
leap-frogging跳增  S&]+r<  
lease租契；租约 y7wy9+>l  
leasehold interest租赁权益；批租权益 *y5d &4G2  
leasehold property批租土地财产 eT[,k[#q  
leave pay假期工资 s!nFc{  
ledger分类帐 :m_0WT  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 ,[,+ _A  
ledger book分类帐簿