[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 vxhs1vh  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 c Owa^;  
laissez-faire policy自由放任政策 rG|lRT3-K  
land cost element土地成本因素 }><VcouJ[  
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〕 9fj3q>Un,  
land premium地价 1@rI4U@D  
Land Registry Trading Fund土地注册处营运基金 6c,]N@,Zw  
land revenue地价收入 As }:~Jy|  
land transaction土地交易 *pK bMG#  
landed cost抵岸价格；卸岸成本 it.Lh'N;T  
land-holding company拥有土地的公司 IL;JdIa  
Laspeyres index formula拉斯佩尔指数公式 2#1"(m{  
last in, first out method [LIFO method]后进先出计算法 }^U7NZn<"  
last recorded price最后成交价 F6 ?4&h?n  
last trading price最后成交价 V
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late adjustment收市后的调整 |ZZl3l=]  
late stamping逾期加盖印花 i
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latent reserve隐藏储备 I .jB^  
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》 :,Z'/e0&  
law cost讼费 y.PWh<dI  
law of bankruptcy破产法 _<s[HGA`z  
law of diminishing return报酬递减规律；报酬递减法则 V

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law of insolvency破产清盘法 wCw-EGLR  
lay member [Council of SEHK]外界理事〔联交所理事会〕 (k/[/`3ST  
leading indicator领先指标；领先经济指标 W^#
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leap-frogging跳增 @{N2I$%6  
lease租契；租约 go >*n\  
leasehold interest租赁权益；批租权益 A#;6~f  
leasehold property批租土地财产 H3\4&q  
leave pay假期工资 sdN@ZP  
ledger分类帐 HY
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Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 $ /*19e~  
ledger book分类帐簿