[相关讨论]注册会计师英语加试 [复制链接]

L: 2:.$:wS  
labour and material cost index劳工及材料成本指数 i]zh8|">  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 ^38kxwh  
laissez-faire policy自由放任政策 cJT_Qfxx  
land cost element土地成本因素 8fvKVS  
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〕 G|?V}pZ  
land premium地价 ]mJ9CP8P1c  
Land Registry Trading Fund土地注册处营运基金 )jI4]6  
land revenue地价收入 pkIQ,W{Ke  
land transaction土地交易 tm34Z''.>  
landed cost抵岸价格；卸岸成本 iw(`7(*  
land-holding company拥有土地的公司 Qmd2C&Xw  
Laspeyres index formula拉斯佩尔指数公式 31g1zdT!  
last in, first out method [LIFO method]后进先出计算法 ?~^p:T  
last recorded price最后成交价 %,N-M]Jf  
last trading price最后成交价 pOy(XUV9O  
late adjustment收市后的调整 2DZ&g\|  
late stamping逾期加盖印花 ?fU{?nI}>p  
latent reserve隐藏储备 wc6# C>=F  
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》 (s1iYK  
law cost讼费 Pmuk !V}f  
law of bankruptcy破产法 K=sk1<>)m  
law of diminishing return报酬递减规律；报酬递减法则 `ER#S_}  
law of insolvency破产清盘法 i+-=I+L3  
lay member [Council of SEHK]外界理事〔联交所理事会〕 MmfshnT N  
leading indicator领先指标；领先经济指标 5*"WS $  
leap-frogging跳增 5=poe@1g  
lease租契；租约 l9rN!Q|  
leasehold interest租赁权益；批租权益 4mGRk)hk:>  
leasehold property批租土地财产 _}`y3"CD7  
leave pay假期工资 u7wZPIC{_  
ledger分类帐 {=^<yK2q  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 F j"]C.6B.  
ledger book分类帐簿