[相关讨论]注册会计师英语加试 [复制链接]

L: W/9dT^1y4'  
labour and material cost index劳工及材料成本指数 PI(;t9]b  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 7A?~a_Ep  
laissez-faire policy自由放任政策 ^AtAfVJN0  
land cost element土地成本因素 '9%72yG  
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〕 cS/\&%7u  
land premium地价 6Y0k}+j|>E  
Land Registry Trading Fund土地注册处营运基金 +uKh]RP  
land revenue地价收入 YU.aZdA&V3  
land transaction土地交易 %KK6}d#  
landed cost抵岸价格；卸岸成本 DcA{E8Y  
land-holding company拥有土地的公司 ;@GlJ '$;  
Laspeyres index formula拉斯佩尔指数公式 v{ Md4p  
last in, first out method [LIFO method]后进先出计算法 sL|*0,#K  
last recorded price最后成交价 ,\q9>cZ!  
last trading price最后成交价 :@{(^}N8u  
late adjustment收市后的调整 ;<d("Yz:@Z  
late stamping逾期加盖印花 ?47q0C  
latent reserve隐藏储备 Yo3my>N&g  
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》 2{Nv&ZX?  
law cost讼费 K>X#,lE-  
law of bankruptcy破产法 j'FSd*5m  
law of diminishing return报酬递减规律；报酬递减法则 1@sy:{ d`  
law of insolvency破产清盘法 Y3+DTR0|'  
lay member [Council of SEHK]外界理事〔联交所理事会〕 +<7~yZ[Z8  
leading indicator领先指标；领先经济指标 #qY`xH'>  
leap-frogging跳增 UXwnE@`F  
lease租契；租约  0(A`Ia  
leasehold interest租赁权益；批租权益 -/rP0h5#  
leasehold property批租土地财产 t
?f2*N:  
leave pay假期工资 3:Q5dr+1_  
ledger分类帐 Z8*E-y0  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 F8mS5oB|^  
ledger book分类帐簿