[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 iWf+wC|  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 1'E=R0`pA  
laissez-faire policy自由放任政策 a|7C6#iz$  
land cost element土地成本因素 V#7,vas  
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〕 x|~8?i$%  
land premium地价 c,~uurVi  
Land Registry Trading Fund土地注册处营运基金 yxt"vm;  
land revenue地价收入  !Ld5Y$  
land transaction土地交易 ^Spu/55_  
landed cost抵岸价格；卸岸成本 k4K. mlIO  
land-holding company拥有土地的公司 |u>(~6  
Laspeyres index formula拉斯佩尔指数公式 "[_j8,t`  
last in, first out method [LIFO method]后进先出计算法 lFBpNUnzU  
last recorded price最后成交价 (u@:PiU/eP  
last trading price最后成交价 Ek)drt7cy  
late adjustment收市后的调整 >&PM'k  
late stamping逾期加盖印花 2LtDS?)@  
latent reserve隐藏储备 3CoZ2  
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》 ]->"4,}  
law cost讼费 el9P@r0  
law of bankruptcy破产法 w.?4}'DK  
law of diminishing return报酬递减规律；报酬递减法则 PEf yHf7`  
law of insolvency破产清盘法 p3=Py7iz  
lay member [Council of SEHK]外界理事〔联交所理事会〕 1Toiq b/  
leading indicator领先指标；领先经济指标 ~S8:xG+s  
leap-frogging跳增 |H?t+Dyn)q  
lease租契；租约 7S a9  
leasehold interest租赁权益；批租权益 Ou_H&R  
leasehold property批租土地财产 |UXSUP @s  
leave pay假期工资 [I *_0  
ledger分类帐 WywS1viD  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 6m:$mhA5  
ledger book分类帐簿