[相关讨论]注册会计师英语加试 [复制链接]

L: Cto>~pV  
labour and material cost index劳工及材料成本指数 0`V;;w8  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 Ihp Ea,v)  
laissez-faire policy自由放任政策 I0*N "07n  
land cost element土地成本因素 B$M4f7  
Land Fund [Hong Kong Special Administrative Region Government Land Fund]土地基金〔香港特别行政区政府土地基金〕 E7q,6f3@r  
land premium地价 ,bzC|AK  
Land Registry Trading Fund土地注册处营运基金 Re+oCJ  
land revenue地价收入 iURSYR  
land transaction土地交易 6of9lO:  
landed cost抵岸价格；卸岸成本 U+R9bn   
land-holding company拥有土地的公司 Rl&nR$#   
Laspeyres index formula拉斯佩尔指数公式 /dO*t4$@?  
last in, first out method [LIFO method]后进先出计算法 NxSSRv^rx  
last recorded price最后成交价 Y-lwS-Ii  
last trading price最后成交价 #jJ0
Mxg  
late adjustment收市后的调整 9k\M<jA  
late stamping逾期加盖印花 jx{ fel  
latent reserve隐藏储备  //0Y#"  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 [dFe-2u ,$  
law cost讼费 a6@k*9D>  
law of bankruptcy破产法 Po&'#TC1  
law of diminishing return报酬递减规律；报酬递减法则 E 6+ ooB[  
law of insolvency破产清盘法 4 |bu=
T  
lay member [Council of SEHK]外界理事〔联交所理事会〕 Lr9E02  
leading indicator领先指标；领先经济指标 I@5$<SN  
leap-frogging跳增 1]9l SE!E7  
lease租契；租约 :|8!w  
leasehold interest租赁权益；批租权益 qHgzgS7a  
leasehold property批租土地财产 R13V}yL  
leave pay假期工资 4V;-*:  
ledger分类帐 '14 86q@[$  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 <,Pl31g^  
ledger book分类帐簿