[相关讨论]注册会计师英语加试 [复制链接]

L: U; JZN  
labour and material cost index劳工及材料成本指数 w=vK{h#8  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 y#F( xm+L  
laissez-faire policy自由放任政策 Ck%nNy29  
land cost element土地成本因素
R+Dx#Wn I  
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〕 3V?JX5X\  
land premium地价 3BAls+<p o  
Land Registry Trading Fund土地注册处营运基金 y))d[1E  
land revenue地价收入 oS 7q#`  
land transaction土地交易 Z `sM (?m  
landed cost抵岸价格；卸岸成本 n2zJ'  
land-holding company拥有土地的公司 @]uvpI!h  
Laspeyres index formula拉斯佩尔指数公式 '`p#%I@  
last in, first out method [LIFO method]后进先出计算法 mY*JNx  
last recorded price最后成交价 Y #E/"x%+  
last trading price最后成交价 \HF|&@}hU  
late adjustment收市后的调整 7m~.V[l
1  
late stamping逾期加盖印花 =3$JeNK9  
latent reserve隐藏储备 -"Wp
L2qD  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 >B<jR$`6@  
law cost讼费 .t*MGUg  
law of bankruptcy破产法 V|e
9G,z~A  
law of diminishing return报酬递减规律；报酬递减法则 : Kh Af2A  
law of insolvency破产清盘法 -`sK?*[{J  
lay member [Council of SEHK]外界理事〔联交所理事会〕 qF C0$:z&  
leading indicator领先指标；领先经济指标 b
W\OKI1  
leap-frogging跳增 f]W$4f{  
lease租契；租约 vnwS&;-k~  
leasehold interest租赁权益；批租权益 &\#If:  
leasehold property批租土地财产 LG0+A}E=C  
leave pay假期工资 3B8\r
}L  
ledger分类帐 JnQ5r>!>3  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 h)fJ2]JW8W  
ledger book分类帐簿