[相关讨论]注册会计师英语加试 [复制链接]

L: PBp^|t]E>  
labour and material cost index劳工及材料成本指数 hy`?E6=9+  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 4 XAQVq5  
laissez-faire policy自由放任政策 ?W)A  
land cost element土地成本因素 |g//g\dd  
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〕 aP/T<QZ~  
land premium地价 oomT)gO 6*  
Land Registry Trading Fund土地注册处营运基金 |b)Y#)C;  
land revenue地价收入 `-p:vq`  
land transaction土地交易 {$wjO7Glp  
landed cost抵岸价格；卸岸成本 o:_Xv.HRZo  
land-holding company拥有土地的公司 XR;eY: 89  
Laspeyres index formula拉斯佩尔指数公式 apu4D Ay&8  
last in, first out method [LIFO method]后进先出计算法 ]VD|xm:kj  
last recorded price最后成交价 0DJ+I  
last trading price最后成交价 LRNh@g4ei  
late adjustment收市后的调整 W;,C_  
late stamping逾期加盖印花 CL+}|7O(  
latent reserve隐藏储备 |563D#?cR  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 1fZ(l"  
law cost讼费 ])nPPf  
law of bankruptcy破产法 !y@6Mm  
law of diminishing return报酬递减规律；报酬递减法则 #3+!ee27#  
law of insolvency破产清盘法 i*@<y/&'  
lay member [Council of SEHK]外界理事〔联交所理事会〕 ]{ntt}3G,  
leading indicator领先指标；领先经济指标 * /:x sI  
leap-frogging跳增 %'X[^W  
lease租契；租约 :R~MO&  
leasehold interest租赁权益；批租权益 ce7CcHQ?B  
leasehold property批租土地财产 E(Z8  
leave pay假期工资 SN1}xR$  
ledger分类帐 }n4
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Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 23DiW# o'  
ledger book分类帐簿