[相关讨论]注册会计师英语加试 [复制链接]

L: $ddCTS^  
labour and material cost index劳工及材料成本指数 uVrd i?3  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 "4{r6[dn  
laissez-faire policy自由放任政策 f.)O2=  
land cost element土地成本因素 &tj!*k'  
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〕 <)D$51 &0  
land premium地价 H/M@t\$Dc  
Land Registry Trading Fund土地注册处营运基金 T6=u P)!K  
land revenue地价收入 N~'c_l  
land transaction土地交易 N(yzk_~  
landed cost抵岸价格；卸岸成本 _oeS Uzq.  
land-holding company拥有土地的公司 G4"F+%.  
Laspeyres index formula拉斯佩尔指数公式 |yPu!
pfl  
last in, first out method [LIFO method]后进先出计算法 SvF<p3  
last recorded price最后成交价 jmZI7?<z  
last trading price最后成交价 nBYZ}L q  
late adjustment收市后的调整 EADqC>  
late stamping逾期加盖印花 0o&5]lEe  
latent reserve隐藏储备 ^iV)MTT  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 Zj'9rXhrM1  
law cost讼费 k!Y, 63V=  
law of bankruptcy破产法 u>vL/nI  
law of diminishing return报酬递减规律；报酬递减法则 o }m3y  
law of insolvency破产清盘法 l.M0`Cn-%  
lay member [Council of SEHK]外界理事〔联交所理事会〕 EfT=?  
leading indicator领先指标；领先经济指标 dSHDWu&  
leap-frogging跳增 |vj/Wwr  
lease租契；租约 c7H^$_^=  
leasehold interest租赁权益；批租权益 SOIN']L|V[  
leasehold property批租土地财产 N8df8=.kw  
leave pay假期工资 < =IFcN  
ledger分类帐 G  01ON0  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 P]C<U aW'!  
ledger book分类帐簿