[相关讨论]注册会计师英语加试 [复制链接]

L: K (!+l  
labour and material cost index劳工及材料成本指数 Ex`!C]sQ  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 oU
[>.Igi  
laissez-faire policy自由放任政策 ZIr&_x#e  
land cost element土地成本因素 9V/:1I0?&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〕 +=o?&  
land premium地价 ]f}#&]<(T  
Land Registry Trading Fund土地注册处营运基金 rdBF+YN9/?  
land revenue地价收入 3U\| E  
land transaction土地交易 GYJ lX  
landed cost抵岸价格；卸岸成本 c7~>uNgJ  
land-holding company拥有土地的公司 &aLelJ~  
Laspeyres index formula拉斯佩尔指数公式 j~;kh_  
last in, first out method [LIFO method]后进先出计算法 kKlcK_b;  
last recorded price最后成交价 [OU[i(,{  
last trading price最后成交价 <n|ayxA)  
late adjustment收市后的调整  HQ0f Y  
late stamping逾期加盖印花 ,e93 I6  
latent reserve隐藏储备 ~u^MRe|`  
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》 <RaUs2Q3.  
law cost讼费 ?nc:B]=pTY  
law of bankruptcy破产法 [G#PK5C  
law of diminishing return报酬递减规律；报酬递减法则 K.P1|  
law of insolvency破产清盘法 pf@H;QS`  
lay member [Council of SEHK]外界理事〔联交所理事会〕 PgMU|O7To  
leading indicator领先指标；领先经济指标 ]Te,m}E  
leap-frogging跳增 e{ RhMjX<D  
lease租契；租约 GFX$vn-/F  
leasehold interest租赁权益；批租权益 1
RM@~I$0  
leasehold property批租土地财产 M[1!#Q><!  
leave pay假期工资 ):5M +  
ledger分类帐 r&0IhE  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 YQ _]Jv k  
ledger book分类帐簿