[相关讨论]注册会计师英语加试 [复制链接]

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labour and material cost index劳工及材料成本指数 }O<=!^Y;A  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 j0Kj>  
laissez-faire policy自由放任政策 I|n<B"Q6^  
land cost element土地成本因素 # 0dN!l;  
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〕 /al(=zf  
land premium地价 SLD%8:Zn  
Land Registry Trading Fund土地注册处营运基金 #K"jtAm  
land revenue地价收入 w(eAmN:zR  
land transaction土地交易 k/u6Cw0/  
landed cost抵岸价格；卸岸成本 )d2<;c  
land-holding company拥有土地的公司 4T{+R{_Y1  
Laspeyres index formula拉斯佩尔指数公式 tUDOL-Tv  
last in, first out method [LIFO method]后进先出计算法 |K,9EM
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last recorded price最后成交价 1*Yf[;L  
last trading price最后成交价 6 GO7[?U<  
late adjustment收市后的调整 9.!6wd4mw  
late stamping逾期加盖印花 _b&Mrd  
latent reserve隐藏储备 R/Mwq#xUb  
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》 "<Dn%r  
law cost讼费 %r=uS.+hrF  
law of bankruptcy破产法 VL?ubt<  
law of diminishing return报酬递减规律；报酬递减法则 8
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law of insolvency破产清盘法 UwvGw5)q  
lay member [Council of SEHK]外界理事〔联交所理事会〕 X2}\i5{  
leading indicator领先指标；领先经济指标 (Ub=sC  
leap-frogging跳增 S1E=E5  
lease租契；租约 %FDi7Rx  
leasehold interest租赁权益；批租权益 rh5R kiF~  
leasehold property批租土地财产 E5~HH($b  
leave pay假期工资 JN .\{ Y  
ledger分类帐 +?w 7Nm`  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 &BY%<h0c  
ledger book分类帐簿