[相关讨论]注册会计师英语加试 [复制链接]

L: <{/;1Dru  
labour and material cost index劳工及材料成本指数 3l%,D: ?  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 `<J#l;y  
laissez-faire policy自由放任政策  ,<3uc  
land cost element土地成本因素 y|.fR>5  
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〕 7"q+"0G  
land premium地价 `x} Dk<HF  
Land Registry Trading Fund土地注册处营运基金 gKN}Of@^1  
land revenue地价收入 0[lsoYUq  
land transaction土地交易 u<] m
v  
landed cost抵岸价格；卸岸成本 s8_aL)@f  
land-holding company拥有土地的公司 &|N%#pYS  
Laspeyres index formula拉斯佩尔指数公式 m1-\qt-yy  
last in, first out method [LIFO method]后进先出计算法 d9Z&qdxTKq  
last recorded price最后成交价 xpTDYF
 
last trading price最后成交价 GVG!sMmnX  
late adjustment收市后的调整 %5h^`lp  
late stamping逾期加盖印花 xP/OsaxN  
latent reserve隐藏储备 C]'g:93L  
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》 lRDxIuTK  
law cost讼费 HK0::6n{  
law of bankruptcy破产法 V5a?=vK9  
law of diminishing return报酬递减规律；报酬递减法则 #SQvXMT  
law of insolvency破产清盘法 ~o@\ n  
lay member [Council of SEHK]外界理事〔联交所理事会〕 !7*(!as  
leading indicator领先指标；领先经济指标 i-,D_   
leap-frogging跳增 0/\PZX+  
lease租契；租约 YOV :  
leasehold interest租赁权益；批租权益 *KK[(o}^J-  
leasehold property批租土地财产 7]|zkjgI  
leave pay假期工资 i3Hz"Qs;  
ledger分类帐 a}KK{Vqo`  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 cJ(BiL-uF  
ledger book分类帐簿