[相关讨论]注册会计师英语加试 [复制链接]

L: 28;D>6c  
labour and material cost index劳工及材料成本指数 7 N?x29  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 UlHRA[SCv  
laissez-faire policy自由放任政策 Ek+L"7  
land cost element土地成本因素 %6}S'yL  
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〕 JrTSu`S('  
land premium地价 _=1SR\  
Land Registry Trading Fund土地注册处营运基金 k[l+~5ix  
land revenue地价收入 I)E +  
land transaction土地交易 {_1^ GIIS  
landed cost抵岸价格；卸岸成本 BYEqTwhT&  
land-holding company拥有土地的公司 ujZki.x  
Laspeyres index formula拉斯佩尔指数公式 [IVT0 i  
last in, first out method [LIFO method]后进先出计算法 Q/6T?
{\U7  
last recorded price最后成交价 UAT46  
last trading price最后成交价 =z]&E 78Y  
late adjustment收市后的调整 oh`I$  
late stamping逾期加盖印花 (}fbs/8\p  
latent reserve隐藏储备 :<=!v5 SK  
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》 ~ X8U@f  
law cost讼费 owTW_V  
law of bankruptcy破产法 o$m64l  
law of diminishing return报酬递减规律；报酬递减法则 BBw`8!  
law of insolvency破产清盘法 J"8bRp=/|  
lay member [Council of SEHK]外界理事〔联交所理事会〕 5nr}5bum  
leading indicator领先指标；领先经济指标 |EaGKC(   
leap-frogging跳增 -
vI?b#  
lease租契；租约 Tk9*@
kqv  
leasehold interest租赁权益；批租权益 ](NSpU|*  
leasehold property批租土地财产 FyYQ4ov0&o  
leave pay假期工资 9U6y<X  
ledger分类帐 [kzcsJ'/e  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 6)P~3C'  
ledger book分类帐簿