[相关讨论]注册会计师英语加试 [复制链接]

L: GycW3tc]_&  
labour and material cost index劳工及材料成本指数 E^K<b7  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 P
oB-:G6  
laissez-faire policy自由放任政策 (D5sJ$&E@\  
land cost element土地成本因素 AT{rg/oSf  
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〕 uT :Yh6  
land premium地价 O-uno{Fd*  
Land Registry Trading Fund土地注册处营运基金 !vfb gK  
land revenue地价收入 <y
`MUpf]  
land transaction土地交易 v^0*{7N'  
landed cost抵岸价格；卸岸成本 Q%T[&A}3B  
land-holding company拥有土地的公司 84U?\f@u  
Laspeyres index formula拉斯佩尔指数公式 Sdo mG?;kV  
last in, first out method [LIFO method]后进先出计算法 vw  
last recorded price最后成交价 XK+" x!   
last trading price最后成交价 _A/q bm  
late adjustment收市后的调整 5|<jPc  
late stamping逾期加盖印花 o(L8 -F  
latent reserve隐藏储备 _Jt  
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》 ~vPR9\e  
law cost讼费 s;!_'1pi@  
law of bankruptcy破产法 -Z(='A
 
law of diminishing return报酬递减规律；报酬递减法则 q}xYme4  
law of insolvency破产清盘法 zhdS6Gk+  
lay member [Council of SEHK]外界理事〔联交所理事会〕 9\ul
S2d  
leading indicator领先指标；领先经济指标 % S vfY{  
leap-frogging跳增 iZ( U
]  
lease租契；租约 E3 vYVuw  
leasehold interest租赁权益；批租权益 fHV%.25  
leasehold property批租土地财产 sF4+(9=  
leave pay假期工资 je#OV,uHM  
ledger分类帐 ]I ^b&N  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 `uh+d  
ledger book分类帐簿