[相关讨论]注册会计师英语加试 [复制链接]

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labour and material cost index劳工及材料成本指数 Mk"+*G  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 8RWfv}:X  
laissez-faire policy自由放任政策 WS8m^~S@\  
land cost element土地成本因素 LY2oBX@fC  
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〕 #k8bZ?*:  
land premium地价 YLVV9(  
Land Registry Trading Fund土地注册处营运基金 T!5m'Q.  
land revenue地价收入 )ALPMmlRs  
land transaction土地交易 /%|JP{  
landed cost抵岸价格；卸岸成本 -_Pd d[M  
land-holding company拥有土地的公司 j*>+^g\Q6  
Laspeyres index formula拉斯佩尔指数公式 "P HkbU  
last in, first out method [LIFO method]后进先出计算法 W-q2|N
K  
last recorded price最后成交价 c4ptY5R),  
last trading price最后成交价 D_ xPa  
late adjustment收市后的调整 #pP4\n-~hU  
late stamping逾期加盖印花 jW*|Mu>2  
latent reserve隐藏储备 
o9ZHa  
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》 / pzdX%7  
law cost讼费 5=tvB,Ux4  
law of bankruptcy破产法 3^ ~M7=k  
law of diminishing return报酬递减规律；报酬递减法则 QU^*(HGip  
law of insolvency破产清盘法 <l]P <N8^  
lay member [Council of SEHK]外界理事〔联交所理事会〕 PVH
JIB  
leading indicator领先指标；领先经济指标 N&7= hni  
leap-frogging跳增 BDSZ'  
lease租契；租约 /^^t>L  
leasehold interest租赁权益；批租权益 ,/AwR?m  
leasehold property批租土地财产 `B k7W]{L  
leave pay假期工资 sS;6QkI"y  
ledger分类帐 0 3fCn"  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 )=l~XV  
ledger book分类帐簿