[相关讨论]注册会计师英语加试 [复制链接]

L: GNM+sdy+  
labour and material cost index劳工及材料成本指数 @}_Wl<kn  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 +?GsIp@>jh  
laissez-faire policy自由放任政策 Jmun^Q/h  
land cost element土地成本因素 _{?-=<V'_  
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〕 _kUtj(re  
land premium地价 Gg5+Ap D  
Land Registry Trading Fund土地注册处营运基金 2:;;  
land revenue地价收入 h&:XO9dY  
land transaction土地交易 T!t9`I0Zz  
landed cost抵岸价格；卸岸成本 x+W,P  
land-holding company拥有土地的公司 :+meaxbu  
Laspeyres index formula拉斯佩尔指数公式 mh,a}bX{  
last in, first out method [LIFO method]后进先出计算法 `4a9<bG  
last recorded price最后成交价 ^NFL3v8  
last trading price最后成交价 jL:GP
}I=
 
late adjustment收市后的调整 M[7$F&&n  
late stamping逾期加盖印花 \W"p<oo|H  
latent reserve隐藏储备 c6MMI]+8  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》
k 6(0:/C  
law cost讼费 b}Xh|0`b+  
law of bankruptcy破产法 Tvd: P^C  
law of diminishing return报酬递减规律；报酬递减法则 sQLjb8!7  
law of insolvency破产清盘法 +*x9$LSD  
lay member [Council of SEHK]外界理事〔联交所理事会〕 r)[Xzn   
leading indicator领先指标；领先经济指标 F<Ig(Wl#az  
leap-frogging跳增 ,7SqRY,+  
lease租契；租约 x+,:k=JMT  
leasehold interest租赁权益；批租权益 z#/"5 l   
leasehold property批租土地财产 y`8jz,&.  
leave pay假期工资 O@`KGZEPY  
ledger分类帐 b$>1_wTL  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 )Qh*@=$-  
ledger book分类帐簿