[相关讨论]注册会计师英语加试 [复制链接]

L: uMmXs%9T  
labour and material cost index劳工及材料成本指数 wK!~tYxP  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 u0 y 1  
laissez-faire policy自由放任政策 PsnGXcj  
land cost element土地成本因素 +Qj(B@i  
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〕 A.En+-[\  
land premium地价 :O-1rD  
Land Registry Trading Fund土地注册处营运基金 F9flSeN  
land revenue地价收入 Y)|N"f;  
land transaction土地交易 lAi2,bz"  
landed cost抵岸价格；卸岸成本 3BQ!qO17^d  
land-holding company拥有土地的公司 t ls60h  
Laspeyres index formula拉斯佩尔指数公式 X.FGBR7=q  
last in, first out method [LIFO method]后进先出计算法 FN^FvQ  
last recorded price最后成交价 :/N+;- 18  
last trading price最后成交价 u2iXJmM*  
late adjustment收市后的调整 V/%~F6e  
late stamping逾期加盖印花 /+|#^:@  
latent reserve隐藏储备 /4irAG% Oj  
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》 |E)aT#$f'  
law cost讼费
=#xK=pRy;  
law of bankruptcy破产法 S\#17.=  
law of diminishing return报酬递减规律；报酬递减法则 'LSz f/w  
law of insolvency破产清盘法 pA}S5x  
lay member [Council of SEHK]外界理事〔联交所理事会〕 ~E5z"o6$  
leading indicator领先指标；领先经济指标 H/fUM  
leap-frogging跳增 _NZ@4+aW  
lease租契；租约 & E}mX]t  
leasehold interest租赁权益；批租权益 L.'}e{ldW  
leasehold property批租土地财产 '{b1!nC;  
leave pay假期工资 jZ*WN|FK?  
ledger分类帐 BS1A
p  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 c&nh>oN  
ledger book分类帐簿