[相关讨论]注册会计师英语加试 [复制链接]

L: i7@qfe$fR  
labour and material cost index劳工及材料成本指数 3aMfZa<=  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 :-Gf GL>]  
laissez-faire policy自由放任政策 QL_~E ;U  
land cost element土地成本因素 y ^u
tMH  
Land Fund [Hong Kong Special Administrative Region Government Land Fund]土地基金〔香港特别行政区政府土地基金〕 0UV5}/2rP  
land premium地价 v.eN
Wp  
Land Registry Trading Fund土地注册处营运基金 cT8b$P5w  
land revenue地价收入 Ps<6kQ(  
land transaction土地交易 L`$m<9w'  
landed cost抵岸价格；卸岸成本 Q<TD5t9  
land-holding company拥有土地的公司 4}mp~AXy;z  
Laspeyres index formula拉斯佩尔指数公式 9wR-0E )  
last in, first out method [LIFO method]后进先出计算法 HTfHAc?W  
last recorded price最后成交价 GtYtB2U  
last trading price最后成交价 Dm=d   
late adjustment收市后的调整 N =k}"2_=  
late stamping逾期加盖印花 zGm#erE  
latent reserve隐藏储备 <Q-Y$ ^\  
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》 .23z\M8 -  
law cost讼费 >FrF"u:kM  
law of bankruptcy破产法 %O9kq  
law of diminishing return报酬递减规律；报酬递减法则 \\<waU''  
law of insolvency破产清盘法 5f.G^A: _X  
lay member [Council of SEHK]外界理事〔联交所理事会〕 Qi&!Ub]  
leading indicator领先指标；领先经济指标 \W"N{N  
leap-frogging跳增 ' KX'{Gy  
lease租契；租约 -c%K_2`  
leasehold interest租赁权益；批租权益 l)JNNcej  
leasehold property批租土地财产 #w2;n@7;X  
leave pay假期工资 \>8r)xC  
ledger分类帐 ho5mH{"OV  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 Z^Y_+)
=s  
ledger book分类帐簿