[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 ]!Aze^7;  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 s:Ql](/B#  
laissez-faire policy自由放任政策 d# ?*62  
land cost element土地成本因素 }${ZI  
Land Fund [Hong Kong Special Administrative Region Government Land Fund]土地基金〔香港特别行政区政府土地基金〕 2
T2#HP  
land premium地价 -_f0AfU/a  
Land Registry Trading Fund土地注册处营运基金 |u@>[*k'=  
land revenue地价收入 zvs 2j"lb  
land transaction土地交易 )yH#*~X_  
landed cost抵岸价格；卸岸成本 Y(!)G!CMc  
land-holding company拥有土地的公司 =z/mI y<  
Laspeyres index formula拉斯佩尔指数公式 VA r?teY  
last in, first out method [LIFO method]后进先出计算法 `kT$Gx4x  
last recorded price最后成交价 ={D
B  
last trading price最后成交价 $Qc%9p @i  
late adjustment收市后的调整 jw %FZ  
late stamping逾期加盖印花 :IKp7BS  
latent reserve隐藏储备 kC#B7*[RM  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 :V1ZeNw  
law cost讼费 jnLu|W&  
law of bankruptcy破产法 :Y?08/V  
law of diminishing return报酬递减规律；报酬递减法则 2iINQK$  
law of insolvency破产清盘法 ,`2xfVa-  
lay member [Council of SEHK]外界理事〔联交所理事会〕 d_|v=^;  
leading indicator领先指标；领先经济指标 8lb `   
leap-frogging跳增 21
k-ob1Y  
lease租契；租约 @
5@{Es1u  
leasehold interest租赁权益；批租权益 7Sv5fLu2  
leasehold property批租土地财产 gR6T]v  
leave pay假期工资 o;-!?uJ  
ledger分类帐 {1&,6kJF&9  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 G,* uj0g  
ledger book分类帐簿