[相关讨论]注册会计师英语加试 [复制链接]

L: O)ose?Z  
labour and material cost index劳工及材料成本指数 VN0KK 1I  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 jZQ{XMF  
laissez-faire policy自由放任政策 If]rg+|U  
land cost element土地成本因素 9f/l"  
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〕 3kT?Y7<fv  
land premium地价  YCVT0d  
Land Registry Trading Fund土地注册处营运基金 xLb=^Xjec  
land revenue地价收入 3<l}gB'S[  
land transaction土地交易 d+vAm3.Dg  
landed cost抵岸价格；卸岸成本 K%W;-W*'  
land-holding company拥有土地的公司 ?LJiFG]^m  
Laspeyres index formula拉斯佩尔指数公式 a*t @k*d_  
last in, first out method [LIFO method]后进先出计算法 /bn$@Cy@  
last recorded price最后成交价 -GMaK.4=  
last trading price最后成交价 yVQW|D0,j  
late adjustment收市后的调整 >5E1y!  
late stamping逾期加盖印花 H )>3c 1  
latent reserve隐藏储备 t>OEzUd9  
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》 3}8L!2_p  
law cost讼费 @FZ_[CYg  
law of bankruptcy破产法 ,c0t#KgQ.  
law of diminishing return报酬递减规律；报酬递减法则 bPif"dhHe  
law of insolvency破产清盘法 k'*vG6!  
lay member [Council of SEHK]外界理事〔联交所理事会〕 |#{ i7>2U  
leading indicator领先指标；领先经济指标 EM@EB<pRX  
leap-frogging跳增 h4=mGJpm
 
lease租契；租约 ;at1|E*  
leasehold interest租赁权益；批租权益 j/q&qrlL  
leasehold property批租土地财产 $=ESY>MO  
leave pay假期工资 t
3g+>U_m  
ledger分类帐 %iME[| u&  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 8GRB6-.h  
ledger book分类帐簿