[相关讨论]注册会计师英语加试 [复制链接]

L: nS04Ha  
labour and material cost index劳工及材料成本指数 eJ99W=  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 }:m/@LKB  
laissez-faire policy自由放任政策 ~f h  
land cost element土地成本因素 QkBw59L7  
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〕 )GkJ%o#H2  
land premium地价 zMR)w77  
Land Registry Trading Fund土地注册处营运基金 >E>yA d  
land revenue地价收入 !HvA5'|:}  
land transaction土地交易 ~ubvdQEW  
landed cost抵岸价格；卸岸成本 x="Wqcnj{  
land-holding company拥有土地的公司 wAKHD*M)  
Laspeyres index formula拉斯佩尔指数公式 moM?aYm  
last in, first out method [LIFO method]后进先出计算法 T&lgWOls  
last recorded price最后成交价 ysz =Xw  
last trading price最后成交价 2)n`Bd  
late adjustment收市后的调整 ;cXw;$&D  
late stamping逾期加盖印花 3[ xdls  
latent reserve隐藏储备 ;=y "Z^  
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》 I/`"lAFe  
law cost讼费 KLyRb0V  
law of bankruptcy破产法 OP`f[lCiL  
law of diminishing return报酬递减规律；报酬递减法则 2#>;cn\  
law of insolvency破产清盘法 'OsZD?W{  
lay member [Council of SEHK]外界理事〔联交所理事会〕 iApq!u,  
leading indicator领先指标；领先经济指标 L}`/v]E"eU  
leap-frogging跳增 *4}_2"[  
lease租契；租约 <0})%V?-  
leasehold interest租赁权益；批租权益 w}ji]V}  
leasehold property批租土地财产 |-Uh3WUE6  
leave pay假期工资
pR61bl)  
ledger分类帐 <E2 IU~e  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 \rS*\g:i  
ledger book分类帐簿