[相关讨论]注册会计师英语加试 [复制链接]

L: T9'5V@  
labour and material cost index劳工及材料成本指数 8ZO~=e  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 j7HOh
|q  
laissez-faire policy自由放任政策 +T7FG_  
land cost element土地成本因素 061f  
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〕 i{>YQ  
land premium地价 WF<*rl  
Land Registry Trading Fund土地注册处营运基金 Q9t.*+  
land revenue地价收入 h3A|nd>\  
land transaction土地交易 ]g9n#$|.  
landed cost抵岸价格；卸岸成本 [dXRo rd  
land-holding company拥有土地的公司 ?T
_hK  
Laspeyres index formula拉斯佩尔指数公式 5d82Ms  
last in, first out method [LIFO method]后进先出计算法 2wgdrO|B  
last recorded price最后成交价 N{zou?+  
last trading price最后成交价 0'*'%Iga  
late adjustment收市后的调整 );x[1*e  
late stamping逾期加盖印花 DRi/<  
latent reserve隐藏储备 +;;pM[U  
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》 GJuU?h#:/{  
law cost讼费 q
k(u5Z  
law of bankruptcy破产法 rB5+~ K@  
law of diminishing return报酬递减规律；报酬递减法则 E}=F   
law of insolvency破产清盘法 DzCb'#   
lay member [Council of SEHK]外界理事〔联交所理事会〕 (%;D& ~%o  
leading indicator领先指标；领先经济指标 7kidPAhY  
leap-frogging跳增 pJwy~ L  
lease租契；租约 H\e<fi%Q  
leasehold interest租赁权益；批租权益 (fWQ?6[  
leasehold property批租土地财产 /?QBMI  
leave pay假期工资 4:v{\R  
ledger分类帐 <i1P~  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 ^kp
u9H  
ledger book分类帐簿