[相关讨论]注册会计师英语加试 [复制链接]

L:  &Z!K]OSY  
labour and material cost index劳工及材料成本指数 cNlY=L  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 -Dxhq& }Y  
laissez-faire policy自由放任政策 ?VP!1O=J  
land cost element土地成本因素 <Iyot]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〕 IKzRM|/  
land premium地价 DE\bYxJ  
Land Registry Trading Fund土地注册处营运基金 q,+kPhHEgy  
land revenue地价收入 Jhy t)@7/,  
land transaction土地交易 cgxFEv  
landed cost抵岸价格；卸岸成本 n,a5LR  
land-holding company拥有土地的公司 !aw#',r8m  
Laspeyres index formula拉斯佩尔指数公式 _pko]F|()  
last in, first out method [LIFO method]后进先出计算法 i(yAmo9h  
last recorded price最后成交价 O& %"F8B  
last trading price最后成交价 h`h>H X  
late adjustment收市后的调整 J2< QAX  
late stamping逾期加盖印花 tWSvxGCzn%  
latent reserve隐藏储备 j-`X_8W  
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》 Sja{$zL+W  
law cost讼费 \y H 3Y  
law of bankruptcy破产法 ~@uY?jr  
law of diminishing return报酬递减规律；报酬递减法则 Gk"L%Zt)  
law of insolvency破产清盘法 YG 5Z8@kH  
lay member [Council of SEHK]外界理事〔联交所理事会〕  ;[KriW  
leading indicator领先指标；领先经济指标 [}ZPg3Y  
leap-frogging跳增 o47   f  
lease租契；租约 LX\*4[0%K  
leasehold interest租赁权益；批租权益 s'aV qB  
leasehold property批租土地财产 PL9eUy  
leave pay假期工资 2iPmCG  
ledger分类帐 8\)U|/A7  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统  ]a6O(]  
ledger book分类帐簿