[相关讨论]注册会计师英语加试 [复制链接]

L: 9J!@,Zsh  
labour and material cost index劳工及材料成本指数 [sT}hYh+  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 N))G/m3  
laissez-faire policy自由放任政策 [$D4U@mRp  
land cost element土地成本因素 qU) pBA
 
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〕 /`j~r;S  
land premium地价 =!RlU)w  
Land Registry Trading Fund土地注册处营运基金 [H!8m7i;  
land revenue地价收入 JTxHM?/G  
land transaction土地交易 $M(ZKS3,j  
landed cost抵岸价格；卸岸成本 32N*E,  
land-holding company拥有土地的公司 l]GUQcN=  
Laspeyres index formula拉斯佩尔指数公式 [7:(e/&  
last in, first out method [LIFO method]后进先出计算法 )Z2l*fV  
last recorded price最后成交价 ny.YkN2  
last trading price最后成交价 6,*o;<k[  
late adjustment收市后的调整 *&\fBi]  
late stamping逾期加盖印花 u\JYxNj1  
latent reserve隐藏储备 :&/b}b!)AX  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 =[$zR>o*%  
law cost讼费 ?5>Ep:{+/  
law of bankruptcy破产法 j(
;o   
law of diminishing return报酬递减规律；报酬递减法则 7Qc 4Oz:t  
law of insolvency破产清盘法 )ww#dJn  
lay member [Council of SEHK]外界理事〔联交所理事会〕 6IVa(;  
leading indicator领先指标；领先经济指标 PJCRvs|X  
leap-frogging跳增 f[bx|6  
lease租契；租约 A{!D7kwTz~  
leasehold interest租赁权益；批租权益 3%JPJuNVw  
leasehold property批租土地财产 X R =^zp?  
leave pay假期工资 b\U p(]  
ledger分类帐 "[*W=6m0  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 XSu9C zx&I  
ledger book分类帐簿