[相关讨论]注册会计师英语加试 [复制链接]

L: $?;aW^E  
labour and material cost index劳工及材料成本指数 cB?HMLbG>  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 Dc BTW+  
laissez-faire policy自由放任政策 c9f~^}jNb  
land cost element土地成本因素 M;3uG/E\  
Land Fund [Hong Kong Special Administrative Region Government Land Fund]土地基金〔香港特别行政区政府土地基金〕 f4X?\eGT  
land premium地价 =b !f  
Land Registry Trading Fund土地注册处营运基金 {!6
!z,  
land revenue地价收入 *qKwu?]?>  
land transaction土地交易 GH^i,88  
landed cost抵岸价格；卸岸成本 *"1]NAz+  
land-holding company拥有土地的公司 bk#u0N  
Laspeyres index formula拉斯佩尔指数公式 52-^HV  
last in, first out method [LIFO method]后进先出计算法  lR;<6  
last recorded price最后成交价 nm\n\j~  
last trading price最后成交价 <qHwY.  
late adjustment收市后的调整 rj<%_d'Z`  
late stamping逾期加盖印花 uX`Jc:1q3  
latent reserve隐藏储备 9[$g;}w  
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》 bQ  
law cost讼费 oPre$YT}h  
law of bankruptcy破产法 E})PNf;  
law of diminishing return报酬递减规律；报酬递减法则 vbFY}  
law of insolvency破产清盘法 jC;XY!d6  
lay member [Council of SEHK]外界理事〔联交所理事会〕 Ct #hl8b:  
leading indicator领先指标；领先经济指标 N}.h_~6  
leap-frogging跳增 tTQ>pg1{qh  
lease租契；租约 80:na7$)#  
leasehold interest租赁权益；批租权益 -41L^Di\  
leasehold property批租土地财产 ilzR/DJMa  
leave pay假期工资 N"HN]Y@w  
ledger分类帐 2R|2yAh  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 #pOW2 Uj8\  
ledger book分类帐簿