[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 @{LD_>R  
LAF bid and offer rates流动资金调节机制的借入及拆出息率
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laissez-faire policy自由放任政策 FhJtiw@  
land cost element土地成本因素 2R=Fc@MXs  
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〕 ms/!8X$Mz  
land premium地价 :ND e<6?u  
Land Registry Trading Fund土地注册处营运基金 ic=tVs  
land revenue地价收入 mnm 7{?#[  
land transaction土地交易 JZ >E<U9&  
landed cost抵岸价格；卸岸成本 I:=rwnd  
land-holding company拥有土地的公司 HY>zgf,0  
Laspeyres index formula拉斯佩尔指数公式 Mo4k6@ht_  
last in, first out method [LIFO method]后进先出计算法 a,`f`;\7N%  
last recorded price最后成交价 @CNe)&U  
last trading price最后成交价 0/TP`3$X#"  
late adjustment收市后的调整 efXiZ  
late stamping逾期加盖印花 -POsbb>  
latent reserve隐藏储备 U@:h';.  
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》 YQ
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law cost讼费 ,qu7XFYrY  
law of bankruptcy破产法 #Mm1yXNu  
law of diminishing return报酬递减规律；报酬递减法则 ]9hXiY  
law of insolvency破产清盘法 #dhce0m  
lay member [Council of SEHK]外界理事〔联交所理事会〕 /{%p%Q[X  
leading indicator领先指标；领先经济指标 /L^pU-}Z0  
leap-frogging跳增 0i4XS*vPv  
lease租契；租约 w:HRzU>  
leasehold interest租赁权益；批租权益 Boj#r ,x  
leasehold property批租土地财产 5[0W+W  
leave pay假期工资 5Ei4$T
 
ledger分类帐 {YMO8  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 CAbR+y  
ledger book分类帐簿