[相关讨论]注册会计师英语加试 [复制链接]

L: TqnTS0fx  
labour and material cost index劳工及材料成本指数 6i}iAP|0  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 K5lmVF\$P  
laissez-faire policy自由放任政策 Hw4%uS==V  
land cost element土地成本因素 %$b:X5$Z  
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〕 "s{5O>  
land premium地价 6fw (T.Pe  
Land Registry Trading Fund土地注册处营运基金 0\eIQp  
land revenue地价收入 0=?<y'=  
land transaction土地交易 ?nL.w  
landed cost抵岸价格；卸岸成本 /FRm2m83  
land-holding company拥有土地的公司 ^jx7@LgS=  
Laspeyres index formula拉斯佩尔指数公式 ga`3 (  
last in, first out method [LIFO method]后进先出计算法 _fKou2$yz  
last recorded price最后成交价 62zYRs\Y)X  
last trading price最后成交价 *6>.!&  
late adjustment收市后的调整 #?S^kM-0  
late stamping逾期加盖印花 s=;uc]9g  
latent reserve隐藏储备 qw^uPs7Uw  
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》 BBev<  
law cost讼费 maN l^i
 
law of bankruptcy破产法 Hg=";,J  
law of diminishing return报酬递减规律；报酬递减法则 OOo3G~2r  
law of insolvency破产清盘法 #~ )IJ  
lay member [Council of SEHK]外界理事〔联交所理事会〕 Rd#WMo2Xd  
leading indicator领先指标；领先经济指标 e7sp =I,  
leap-frogging跳增 =o$sxb E(  
lease租契；租约 hbY5l}\5  
leasehold interest租赁权益；批租权益 oaIi2=Tf  
leasehold property批租土地财产 Jt}Bpg!J  
leave pay假期工资 fSokm4]vg  
ledger分类帐 &__es{;
P  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 uo@n(>}EL  
ledger book分类帐簿