[相关讨论]注册会计师英语加试 [复制链接]

L: LDc EjFK(  
labour and material cost index劳工及材料成本指数 ywA
vqT,  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 .Qx5,)@
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laissez-faire policy自由放任政策 =|]h- [P'  
land cost element土地成本因素 Qc3d<{7\~  
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〕 UeO/<ml3>J  
land premium地价 ZKXE7
p i  
Land Registry Trading Fund土地注册处营运基金 Gu*y7I8  
land revenue地价收入 0[l}@K?  
land transaction土地交易 #QoWne
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landed cost抵岸价格；卸岸成本 x 4+WZYv3  
land-holding company拥有土地的公司 VGc*aQYa  
Laspeyres index formula拉斯佩尔指数公式 P+o"]/7U  
last in, first out method [LIFO method]后进先出计算法 {&n- @$?  
last recorded price最后成交价 D<6$@ZJ  
last trading price最后成交价 *'-4%7C`1  
late adjustment收市后的调整 \R<MQ# x  
late stamping逾期加盖印花 g:M;S"U3*Y  
latent reserve隐藏储备 R^.PKT2E  
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》 v1,#7sAW'  
law cost讼费 1 %P-X!  
law of bankruptcy破产法 }#FV{C]  
law of diminishing return报酬递减规律；报酬递减法则 ksv]  
law of insolvency破产清盘法 Iw`tbN L[  
lay member [Council of SEHK]外界理事〔联交所理事会〕 gB'ajX=OA/  
leading indicator领先指标；领先经济指标 Wlhh0uy  
leap-frogging跳增 d/7R}n^  
lease租契；租约 L;RE5YrH%6  
leasehold interest租赁权益；批租权益 OJcS%-~  
leasehold property批租土地财产 LeL
Ut<4~  
leave pay假期工资 &u2;S?7m  
ledger分类帐 5G`HJ6  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 ~.W]x~X$  
ledger book分类帐簿