[相关讨论]注册会计师英语加试 [复制链接]

L: [KT1.5M[  
labour and material cost index劳工及材料成本指数 "i1r9TLc  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 @`S8d%6P  
laissez-faire policy自由放任政策 SBog7An9SI  
land cost element土地成本因素 o?]g  
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〕 :,*{,^2q:  
land premium地价 kE*OjywN  
Land Registry Trading Fund土地注册处营运基金 f!D~aJ  
land revenue地价收入 0!(BbQnWI  
land transaction土地交易 P+s-{vv{0  
landed cost抵岸价格；卸岸成本 Vv<Tjr  
land-holding company拥有土地的公司 ~L3]Wa.  
Laspeyres index formula拉斯佩尔指数公式 %$3)xtS6  
last in, first out method [LIFO method]后进先出计算法 nApkK1?  
last recorded price最后成交价 vb1Gz]~)>  
last trading price最后成交价 $ Eh8s(  
late adjustment收市后的调整 Q ,6 [  
late stamping逾期加盖印花 _6/q.  
latent reserve隐藏储备 Q?7:XbN  
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》 %yJ $R2%*y  
law cost讼费 |8<P%:*N  
law of bankruptcy破产法 :f|X$> b  
law of diminishing return报酬递减规律；报酬递减法则 %^VQw!  
law of insolvency破产清盘法 n>["h2  
lay member [Council of SEHK]外界理事〔联交所理事会〕 [bIR$c[G  
leading indicator领先指标；领先经济指标 xOgUX6n  
leap-frogging跳增 D/7hVwMw:
 
lease租契；租约 yDn8{uI  
leasehold interest租赁权益；批租权益 InCo[ 8SI  
leasehold property批租土地财产 DTi\ 4&41  
leave pay假期工资 e|&}{JP{[  
ledger分类帐 Ohe*m[  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 f:6%DT~a&C  
ledger book分类帐簿