[相关讨论]注册会计师英语加试 [复制链接]

L: \)904W5R  
labour and material cost index劳工及材料成本指数 9&2O9Nz6  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 [!uG1GJ>  
laissez-faire policy自由放任政策 gfd"v  
land cost element土地成本因素 dL 1tl  
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〕 nnEgx;Nl0  
land premium地价 P )"m0Lu<  
Land Registry Trading Fund土地注册处营运基金 dq6m>;`  
land revenue地价收入 7IH@oMvE  
land transaction土地交易 n ATuD  
landed cost抵岸价格；卸岸成本 ^7cGq+t  
land-holding company拥有土地的公司 ^zmG0EH,  
Laspeyres index formula拉斯佩尔指数公式 k,6f &#x  
last in, first out method [LIFO method]后进先出计算法 @})|Z}~  
last recorded price最后成交价 H5B:;g@  
last trading price最后成交价 <?6|.\&  
late adjustment收市后的调整 wu!59pL  
late stamping逾期加盖印花 sqwGsO$#  
latent reserve隐藏储备 N,AQsloL7  
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》 nwe*BVp  
law cost讼费 [T d4K.c  
law of bankruptcy破产法 {X+3;&@  
law of diminishing return报酬递减规律；报酬递减法则 iRbT/cc{  
law of insolvency破产清盘法 .t-4o<7 3  
lay member [Council of SEHK]外界理事〔联交所理事会〕 Oc#syfO  
leading indicator领先指标；领先经济指标 l`{\"#4  
leap-frogging跳增 }5[qo`M  
lease租契；租约 BwGfTua  
leasehold interest租赁权益；批租权益 -H@:*  
leasehold property批租土地财产 z&)A,ryW0  
leave pay假期工资 . B9iLI  
ledger分类帐 DB|Y  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 ~9]hV7y5C  
ledger book分类帐簿