[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 lPFT)>(+@  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 by,"Orpwq;  
laissez-faire policy自由放任政策 n,SDJsS^  
land cost element土地成本因素  *[t@j*al  
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〕 rwGY)9|  
land premium地价 .YKqYN?y4  
Land Registry Trading Fund土地注册处营运基金 E#X(0(A)  
land revenue地价收入 P#-Ye<V~J(  
land transaction土地交易 H]K(`) y}4  
landed cost抵岸价格；卸岸成本 $q);xs  
land-holding company拥有土地的公司 @JVax-N  
Laspeyres index formula拉斯佩尔指数公式 %b<cJ]F  
last in, first out method [LIFO method]后进先出计算法 T|`nw_0  
last recorded price最后成交价 Ytop=ZIl'  
last trading price最后成交价 : &>PN,q>  
late adjustment收市后的调整 #G%[4.$n.  
late stamping逾期加盖印花 }"BXqh"\`  
latent reserve隐藏储备 *oqQ=#\  
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》 i7v> 9p7  
law cost讼费 9E~=/Q=  
law of bankruptcy破产法 me"}1REa  
law of diminishing return报酬递减规律；报酬递减法则 Z_Ffiw(p  
law of insolvency破产清盘法 GZ( W64  
lay member [Council of SEHK]外界理事〔联交所理事会〕 ('QfB<4H1  
leading indicator领先指标；领先经济指标 W;en7v;#I}  
leap-frogging跳增 4Ynv=G Qz  
lease租契；租约 :^]rjy/|+  
leasehold interest租赁权益；批租权益 E-\Wo3  
leasehold property批租土地财产 ^u`1W^>  
leave pay假期工资 RuSKJ,T:9  
ledger分类帐 ]JF>a_2wG  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 U
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ledger book分类帐簿