[相关讨论]注册会计师英语加试 [复制链接]

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labour and material cost index劳工及材料成本指数 aeEio;G1  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 @z=L\e{  
laissez-faire policy自由放任政策 5d-rF:#  
land cost element土地成本因素 XXXQAY-,C  
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〕 {?r5~T`2  
land premium地价  | 1a}p  
Land Registry Trading Fund土地注册处营运基金 p]7IoO -@  
land revenue地价收入 Z ?F_({im  
land transaction土地交易 \86N
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landed cost抵岸价格；卸岸成本 &QFc)QP
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land-holding company拥有土地的公司 VWk{?*Dp  
Laspeyres index formula拉斯佩尔指数公式 T5dnj&N ]  
last in, first out method [LIFO method]后进先出计算法 M5N#xgR  
last recorded price最后成交价 ezS@`_pR;  
last trading price最后成交价 U [Lr+nKo\  
late adjustment收市后的调整 %Vk77(  
late stamping逾期加盖印花 l4U  
latent reserve隐藏储备 E=]|v+#~  
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》 /?V-  
law cost讼费 Q9&H/]"v  
law of bankruptcy破产法 v]
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law of diminishing return报酬递减规律；报酬递减法则 O<MO2U+^x  
law of insolvency破产清盘法 VuD{t
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lay member [Council of SEHK]外界理事〔联交所理事会〕 O.jCDAP  
leading indicator领先指标；领先经济指标 x }]"jj2x  
leap-frogging跳增 xrv0%  
lease租契；租约 |w5,%#AeO$  
leasehold interest租赁权益；批租权益 bKEiS8x  
leasehold property批租土地财产 !x")uYf  
leave pay假期工资 ^zfs8]QSf  
ledger分类帐 ~_wSB[z  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 7j
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ledger book分类帐簿