[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 y7%SHYC p[  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 .wyuB;:  
laissez-faire policy自由放任政策 _N)&<'lB<  
land cost element土地成本因素 Px 9 K  
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〕 #TC}paIpj  
land premium地价 )!caOGvhJ  
Land Registry Trading Fund土地注册处营运基金 {cb<9Fii  
land revenue地价收入 Jb^{o+s53  
land transaction土地交易 rHk,OC  
landed cost抵岸价格；卸岸成本
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land-holding company拥有土地的公司 8FZC0j.^DH  
Laspeyres index formula拉斯佩尔指数公式 [HUK 9hG  
last in, first out method [LIFO method]后进先出计算法 >d *`K  
last recorded price最后成交价 xSNGf@1b  
last trading price最后成交价 K=nDC.  
late adjustment收市后的调整 CC;^J-h/  
late stamping逾期加盖印花 T,rRE7  
latent reserve隐藏储备 r4DHALu#)  
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》 <RZq
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law cost讼费 dv+ZxP%g  
law of bankruptcy破产法 "v(pluN|  
law of diminishing return报酬递减规律；报酬递减法则 kFC*,  
law of insolvency破产清盘法 SMJRoK3  
lay member [Council of SEHK]外界理事〔联交所理事会〕 Li"+`  
leading indicator领先指标；领先经济指标 9I;~P &  
leap-frogging跳增 4*Gv0#dga  
lease租契；租约 s{
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leasehold interest租赁权益；批租权益 \nPf\6;M  
leasehold property批租土地财产 KfYU.Q  
leave pay假期工资 C/#pK2xY  
ledger分类帐 RqP_^tB  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 yU4mS;GX  
ledger book分类帐簿