[相关讨论]注册会计师英语加试 [复制链接]

L: +%XByY5  
labour and material cost index劳工及材料成本指数 .jD!+wv{9  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 L(y
US)O  
laissez-faire policy自由放任政策 u9 &$`N_G  
land cost element土地成本因素 yzK<yvN  
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〕 v's1& %sM  
land premium地价 , ~ 1+MZ=  
Land Registry Trading Fund土地注册处营运基金 Led\S;pl  
land revenue地价收入 ^0v3NG6  
land transaction土地交易 Md~Sz rU  
landed cost抵岸价格；卸岸成本 q7lC}'2fu  
land-holding company拥有土地的公司 O4X03fUx  
Laspeyres index formula拉斯佩尔指数公式 {`D]%e
RO  
last in, first out method [LIFO method]后进先出计算法 =;-C;gn:w  
last recorded price最后成交价 dXxf{|gk>  
last trading price最后成交价 PV#h_X<l%  
late adjustment收市后的调整 N~ flao^  
late stamping逾期加盖印花 ?7NSp2aq2A  
latent reserve隐藏储备 |Lg2;P7\  
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》 Kn->R9Tl  
law cost讼费 MJiVFfYW  
law of bankruptcy破产法 _fS\p|W(E  
law of diminishing return报酬递减规律；报酬递减法则 i!2k f  
law of insolvency破产清盘法 0 8)f  
lay member [Council of SEHK]外界理事〔联交所理事会〕 o:{Sws(=  
leading indicator领先指标；领先经济指标 XnP?hw%  
leap-frogging跳增 ^gcB+  
lease租契；租约 "BT M,CB  
leasehold interest租赁权益；批租权益 pK-tj  
leasehold property批租土地财产 4tm%F\Izy  
leave pay假期工资 (H
uvo9  
ledger分类帐 #8h7C8]&  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 `n>|rd  
ledger book分类帐簿