[相关讨论]注册会计师英语加试 [复制链接]

L: ?aMV{H*Q*  
labour and material cost index劳工及材料成本指数 L7}dvdtZ0  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 zFn!>Tqe  
laissez-faire policy自由放任政策 S>! YBzm&X  
land cost element土地成本因素  dkr[B'n  
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〕 WaaF;|,(  
land premium地价 R[%ZyQ_  
Land Registry Trading Fund土地注册处营运基金 dE`a1H%  
land revenue地价收入 42Qfv%*c  
land transaction土地交易 Pa8E.<>  
landed cost抵岸价格；卸岸成本 gE_i#=bw  
land-holding company拥有土地的公司 =.sg$VX  
Laspeyres index formula拉斯佩尔指数公式 5\?\|*WT  
last in, first out method [LIFO method]后进先出计算法 91Fx0(  
last recorded price最后成交价 !b=jD;<  
last trading price最后成交价 ,k,RXgQ  
late adjustment收市后的调整 {`Jr$*;  
late stamping逾期加盖印花 T@S\:P  
latent reserve隐藏储备 b! h*I>`  
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\!6K  
law cost讼费 q$<M2  
law of bankruptcy破产法 hI^H qv  
law of diminishing return报酬递减规律；报酬递减法则 "IjCuR;#  
law of insolvency破产清盘法 >Z\{P8@k
0  
lay member [Council of SEHK]外界理事〔联交所理事会〕  wh
A  
leading indicator领先指标；领先经济指标 x$
6`k  
leap-frogging跳增 r&MHww1i  
lease租契；租约 E/OJ}3Rf  
leasehold interest租赁权益；批租权益 kzK4i!}  
leasehold property批租土地财产 ;`{PA !>  
leave pay假期工资 Hju7 gP=y}  
ledger分类帐 !bPsJbIo>  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 m,u5S=3A{!  
ledger book分类帐簿