[相关讨论]注册会计师英语加试 [复制链接]

L: C]6O!Pb0  
labour and material cost index劳工及材料成本指数 5+vaE 2v  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 )8AXm  
laissez-faire policy自由放任政策 I,tud
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land cost element土地成本因素 ^!d3=}:
0  
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〕 iTwm3V P  
land premium地价 Y4-t7UlS;  
Land Registry Trading Fund土地注册处营运基金 _)8s'MjA:&  
land revenue地价收入 x:Y1P:  
land transaction土地交易 7! Nsm  
landed cost抵岸价格；卸岸成本 _f83-':W6  
land-holding company拥有土地的公司 A^g(k5M*  
Laspeyres index formula拉斯佩尔指数公式 8LKiS  
last in, first out method [LIFO method]后进先出计算法 & 21%zPm  
last recorded price最后成交价 # d  
last trading price最后成交价 Xvu(vA  
late adjustment收市后的调整 3`g^  
late stamping逾期加盖印花 *@5@,=d  
latent reserve隐藏储备 7#XzrT]  
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》 ]Ze1s02(  
law cost讼费 zCZf%ATq  
law of bankruptcy破产法 dV_G1'  
law of diminishing return报酬递减规律；报酬递减法则 ]^E?;1$f?  
law of insolvency破产清盘法 ye&;(30Oq  
lay member [Council of SEHK]外界理事〔联交所理事会〕 G{}VPcrbC  
leading indicator领先指标；领先经济指标 "jZ-,P =  
leap-frogging跳增 FrS]|=LJhX  
lease租契；租约 ?,mmYW6TjB  
leasehold interest租赁权益；批租权益 79gT+~z  
leasehold property批租土地财产 !L(^(;$Kgr  
leave pay假期工资 (QEG4&9  
ledger分类帐 [y(MCf19  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 pBH
Ra?Y5  
ledger book分类帐簿