[相关讨论]注册会计师英语加试 [复制链接]

L: jQAK ?7':=  
labour and material cost index劳工及材料成本指数 AE:IXP|c  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 9=(*#gRd  
laissez-faire policy自由放任政策 &ukYTDM  
land cost element土地成本因素 N:#"4e  
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〕 )qGw!^8  
land premium地价 %R%e0|a  
Land Registry Trading Fund土地注册处营运基金 [m>kOv6>
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land revenue地价收入 ,_K /e  
land transaction土地交易 [L.+N@ M  
landed cost抵岸价格；卸岸成本 D^(Nijl9U  
land-holding company拥有土地的公司 O|t@p=]  
Laspeyres index formula拉斯佩尔指数公式 JLS|G?#0  
last in, first out method [LIFO method]后进先出计算法 7J~usF>A  
last recorded price最后成交价 Ap&Bwo 8b  
last trading price最后成交价 !/+'O}@-E  
late adjustment收市后的调整 %P!
6cyQS  
late stamping逾期加盖印花 58x=CN\QU  
latent reserve隐藏储备 5iE-$,7#L  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 b?6-lYE>L  
law cost讼费 aCu 8 D!  
law of bankruptcy破产法 K{eq'F5M  
law of diminishing return报酬递减规律；报酬递减法则 ),#%jc 2_^  
law of insolvency破产清盘法 2s(c#$JVS  
lay member [Council of SEHK]外界理事〔联交所理事会〕 by 'P}  
leading indicator领先指标；领先经济指标 L&[u
E;ro  
leap-frogging跳增 _#6_7=g@s6  
lease租契；租约 #KC& ct  
leasehold interest租赁权益；批租权益 [TUy><Z  
leasehold property批租土地财产 dQD YN_  
leave pay假期工资 1#KE4 (  
ledger分类帐 idWYpU>gC  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 rJ2yi6TB\  
ledger book分类帐簿