[相关讨论]注册会计师英语加试 [复制链接]

L: ,a&,R*r@&  
labour and material cost index劳工及材料成本指数 ,< g%
}P/  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 [y8(v ~H  
laissez-faire policy自由放任政策 E#_/#J]UQn  
land cost element土地成本因素 |fKT@2(  
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〕 4^r6RS@z  
land premium地价 R[zN?  
Land Registry Trading Fund土地注册处营运基金 sl-wNIQ  
land revenue地价收入 UJ,vE}=_{  
land transaction土地交易 vu)EB!%[  
landed cost抵岸价格；卸岸成本 >/74u/&  
land-holding company拥有土地的公司 I8! .n  
Laspeyres index formula拉斯佩尔指数公式 #M~yt`R~  
last in, first out method [LIFO method]后进先出计算法 O1~7#nJ*4[  
last recorded price最后成交价 s[8M$YBf  
last trading price最后成交价 `V9bd}M%~;  
late adjustment收市后的调整 J.R]) &CB  
late stamping逾期加盖印花 VLV]e_D6s  
latent reserve隐藏储备 wb9(aS4  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 %l8!p'a  
law cost讼费 2->Lz  
law of bankruptcy破产法 CmXLD} L_x  
law of diminishing return报酬递减规律；报酬递减法则 qRaPh:Q'  
law of insolvency破产清盘法 eGT&&Y  
lay member [Council of SEHK]外界理事〔联交所理事会〕 cO]w*Hti  
leading indicator领先指标；领先经济指标 g$NUu  
leap-frogging跳增 ?5CE<[  
lease租契；租约 k.b=EX|  
leasehold interest租赁权益；批租权益 7>z {2D  
leasehold property批租土地财产 : jkO  
leave pay假期工资 OCu_v%G0  
ledger分类帐 7HVENj_b+M  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 AS]8rH  
ledger book分类帐簿