[相关讨论]注册会计师英语加试 [复制链接]

L: "3|"rc&F#  
labour and material cost index劳工及材料成本指数 | a$w;s>\  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 i{ @'\}{L  
laissez-faire policy自由放任政策 "EYjY->  
land cost element土地成本因素 (y=o]Vy  
Land Fund [Hong Kong Special Administrative Region Government Land Fund]土地基金〔香港特别行政区政府土地基金〕 FqxOHovE  
land premium地价 jgKL88J*\  
Land Registry Trading Fund土地注册处营运基金 Ti|++oC/&  
land revenue地价收入 h;p%EZ  
land transaction土地交易 Qz(T[H5%W  
landed cost抵岸价格；卸岸成本 5b`xN!c  
land-holding company拥有土地的公司 ONq/JW$?LV  
Laspeyres index formula拉斯佩尔指数公式 xO-U]%oq  
last in, first out method [LIFO method]后进先出计算法 ;T
{/;  
last recorded price最后成交价 F]A~~P  
last trading price最后成交价 {dx /p-Tv  
late adjustment收市后的调整 v6-~fcX0G  
late stamping逾期加盖印花 w1#jVcUQ  
latent reserve隐藏储备 E9B*K2l^{  
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》 `ab\i`g9  
law cost讼费 ~1r*/@M[V  
law of bankruptcy破产法 -f2`qltjb  
law of diminishing return报酬递减规律；报酬递减法则 AV 5\W}  
law of insolvency破产清盘法 Ru^ ONw"  
lay member [Council of SEHK]外界理事〔联交所理事会〕 N%rL=zE  
leading indicator领先指标；领先经济指标 8C,utjy  
leap-frogging跳增 _#D\* 0J  
lease租契；租约 N3yB1_   
leasehold interest租赁权益；批租权益 C$td{tM  
leasehold property批租土地财产 Gz|%;  
leave pay假期工资 nuO3UD3  
ledger分类帐 3).o"AN  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 ?hJsN  
ledger book分类帐簿