[相关讨论]注册会计师英语加试 [复制链接]

L: 5o dT\>Sn  
labour and material cost index劳工及材料成本指数 *(?Wzanh  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 {}$7Bp  
laissez-faire policy自由放任政策 6`e7|ilh6  
land cost element土地成本因素 MxIa,M<  
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〕 (O5Yd 6u  
land premium地价 y(p_Un m  
Land Registry Trading Fund土地注册处营运基金 ^Fco 'nlM  
land revenue地价收入 LZRg%3.E
 
land transaction土地交易 TQF+aP8[L  
landed cost抵岸价格；卸岸成本 4V')FGB$  
land-holding company拥有土地的公司 sI
!H=bp-8  
Laspeyres index formula拉斯佩尔指数公式 PC#^L$cg}  
last in, first out method [LIFO method]后进先出计算法 IT_I.5*A2  
last recorded price最后成交价 (?na|yd  
last trading price最后成交价 kO}&Oi,?  
late adjustment收市后的调整 LKu\Mh|  
late stamping逾期加盖印花 AAevN3a#nI  
latent reserve隐藏储备 :hX[8u  
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》 tX{yR'Qhu  
law cost讼费 USz~l7Xs  
law of bankruptcy破产法 27e!KG[&  
law of diminishing return报酬递减规律；报酬递减法则 =1l6(pJ  
law of insolvency破产清盘法 N>!:bF  
lay member [Council of SEHK]外界理事〔联交所理事会〕 >%j%Mj@8q|  
leading indicator领先指标；领先经济指标 v _MQ]X  
leap-frogging跳增 `r`8N6NQ&]  
lease租契；租约 {ar qcILr  
leasehold interest租赁权益；批租权益 "+F'WCJ-(*  
leasehold property批租土地财产 *|fF;-#v  
leave pay假期工资 T }}2J/sj  
ledger分类帐 ^}_Ka//k  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 >.iF,[.[F<  
ledger book分类帐簿