[相关讨论]注册会计师英语加试 [复制链接]

L: N$.=1Q$F6  
labour and material cost index劳工及材料成本指数 pv,z$
3Q  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 3Mq%3jX  
laissez-faire policy自由放任政策 /5X_gjOL,  
land cost element土地成本因素 XzBlT( `w  
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〕 #y f  
land premium地价 aA]wFZ  
Land Registry Trading Fund土地注册处营运基金 SmUiH9qNd,  
land revenue地价收入 Ln8r~[tVE<  
land transaction土地交易 7ufTmz#j<  
landed cost抵岸价格；卸岸成本 0|kH0c,T-  
land-holding company拥有土地的公司 0j2mTF(C  
Laspeyres index formula拉斯佩尔指数公式 +k V$ @qH  
last in, first out method [LIFO method]后进先出计算法 32Wa{LG;2  
last recorded price最后成交价 A{Qo}F<*  
last trading price最后成交价 <tW/9}@p9  
late adjustment收市后的调整 WidLUv
 
late stamping逾期加盖印花 MaLH2?je^n  
latent reserve隐藏储备 a@-bw4SD  
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》 3G'cDemc  
law cost讼费  &\ K  
law of bankruptcy破产法 &79F Uac  
law of diminishing return报酬递减规律；报酬递减法则 %{jL+4veoL  
law of insolvency破产清盘法 DiskGq@T  
lay member [Council of SEHK]外界理事〔联交所理事会〕 /m4Y87
 
leading indicator领先指标；领先经济指标 w~3z);  
leap-frogging跳增 p*l=rni4  
lease租契；租约 b#*"eZj
 
leasehold interest租赁权益；批租权益 ,ZVhL* "  
leasehold property批租土地财产 OVE?;x>n/1  
leave pay假期工资 $h[Q}uW  
ledger分类帐 U,lO{J
[T  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 z'*{V\  
ledger book分类帐簿