[相关讨论]注册会计师英语加试 [复制链接]

L: iY|zv|;]=  
labour and material cost index劳工及材料成本指数 ~x(1g;!^  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 LR(
Q.x  
laissez-faire policy自由放任政策 (TX\vI&  
land cost element土地成本因素 -(Zi  
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〕 @|=JXSr!KY  
land premium地价 ^(Y}j8sj  
Land Registry Trading Fund土地注册处营运基金 (t.OqgY  
land revenue地价收入 ?Z1&ju,Hd-  
land transaction土地交易 KTmduf7DL  
landed cost抵岸价格；卸岸成本 ?Nbc#0pb7  
land-holding company拥有土地的公司 Np.] W(  
Laspeyres index formula拉斯佩尔指数公式 $ ]fautQlt  
last in, first out method [LIFO method]后进先出计算法 Mnv2tnU]  
last recorded price最后成交价 0\y{/P?I$  
last trading price最后成交价 UI?AM 34  
late adjustment收市后的调整 1xBg^  
late stamping逾期加盖印花 z#j) uD  
latent reserve隐藏储备 $-=QTX  
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》 +,g"8&>  
law cost讼费 FX yyY-(O  
law of bankruptcy破产法 .5tE, (<?  
law of diminishing return报酬递减规律；报酬递减法则 Y K WiZ  
law of insolvency破产清盘法 #GlQwk3  
lay member [Council of SEHK]外界理事〔联交所理事会〕 C.#\Pz0  
leading indicator领先指标；领先经济指标 Miw*L;u@W  
leap-frogging跳增 &|'t>-de,  
lease租契；租约 YF4?3K0F:k  
leasehold interest租赁权益；批租权益 2#XYR>[  
leasehold property批租土地财产 _MI8P/  
leave pay假期工资 i3SrsVSG  
ledger分类帐 2_i9 q>I  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 6Hh\ys  
ledger book分类帐簿