[相关讨论]注册会计师英语加试 [复制链接]

L: K|US~Hgv  
labour and material cost index劳工及材料成本指数 Np$z%ewK.  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 !z?0 :Jg  
laissez-faire policy自由放任政策 uWh|C9Y!A  
land cost element土地成本因素 z9 O~W5-U  
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/WC@!wg K  
land premium地价 b"Zq0M0l  
Land Registry Trading Fund土地注册处营运基金 o_sQQF  
land revenue地价收入 ZBF1rx?  
land transaction土地交易 m*`cuSU|o  
landed cost抵岸价格；卸岸成本 lw s( /a*c  
land-holding company拥有土地的公司 -]/7hN*v  
Laspeyres index formula拉斯佩尔指数公式 w(Gz({l+  
last in, first out method [LIFO method]后进先出计算法 <. }Ua(  
last recorded price最后成交价 2yvVeo&3  
last trading price最后成交价 fSjs?zd`  
late adjustment收市后的调整 (|dPeix|  
late stamping逾期加盖印花 9_GokU P_  
latent reserve隐藏储备 k}HQq_Y(<  
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》 "?P[9x}  
law cost讼费 U_l7CCK +  
law of bankruptcy破产法 BMpF02Y|4  
law of diminishing return报酬递减规律；报酬递减法则 BB63xEx  
law of insolvency破产清盘法 wYjQV?,  
lay member [Council of SEHK]外界理事〔联交所理事会〕 3?@?-q2g  
leading indicator领先指标；领先经济指标 x~EKGoz3  
leap-frogging跳增 )yrAov\z*  
lease租契；租约 {\EOo-&A  
leasehold interest租赁权益；批租权益 \"'
\MA  
leasehold property批租土地财产 ;T>+,  
leave pay假期工资 5KJ%]B(H2  
ledger分类帐 BRa{\R^I  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 h8jB=e, H  
ledger book分类帐簿