[相关讨论]注册会计师英语加试 [复制链接]

L: vL=--#  
labour and material cost index劳工及材料成本指数 xP/1@6]_Je  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 ':R3._tw\  
laissez-faire policy自由放任政策 ?o(X0  
land cost element土地成本因素 )}it,<  
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〕 F6GZZKj  
land premium地价 +D-+}&oW  
Land Registry Trading Fund土地注册处营运基金 qxcBj  
land revenue地价收入 =|JIY  
land transaction土地交易 UG?C=Tf  
landed cost抵岸价格；卸岸成本 QB|fFj58u  
land-holding company拥有土地的公司
eN?P) ,  
Laspeyres index formula拉斯佩尔指数公式 O\8|niW|  
last in, first out method [LIFO method]后进先出计算法 Py2 5k 0j!  
last recorded price最后成交价 ):\{n8~  
last trading price最后成交价 'St= izhd  
late adjustment收市后的调整 -S3+ h$Y8  
late stamping逾期加盖印花 pA,EUh|H  
latent reserve隐藏储备 >0+|0ba  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 xjbyI_D  
law cost讼费 QKaj4?p$|S  
law of bankruptcy破产法 2:5gMt  
law of diminishing return报酬递减规律；报酬递减法则 K,,@',  
law of insolvency破产清盘法 oY6|h3T=Q$  
lay member [Council of SEHK]外界理事〔联交所理事会〕 }: D~yEP  
leading indicator领先指标；领先经济指标 a*8.^SdzR  
leap-frogging跳增 1o8"==
n%  
lease租契；租约 n]fbV/x  
leasehold interest租赁权益；批租权益 i7FR78^  
leasehold property批租土地财产 WKJL< D ]:  
leave pay假期工资 6. 7Kp  
ledger分类帐 Oi[9b  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 @[kM1:G-F{  
ledger book分类帐簿