[相关讨论]注册会计师英语加试 [复制链接]

L: cIug~ x>  
labour and material cost index劳工及材料成本指数 'CBwE&AL  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 LpH Gt]|D  
laissez-faire policy自由放任政策 IRW0.'Dn  
land cost element土地成本因素 }gSoBu  
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〕 1eXMMZ/?  
land premium地价 Z;+,hR((  
Land Registry Trading Fund土地注册处营运基金 'r' =%u$1C  
land revenue地价收入 *0U#Z]t  
land transaction土地交易 N2h5@*1Y  
landed cost抵岸价格；卸岸成本 qxRsq&_  
land-holding company拥有土地的公司 Nr4Fp`b8  
Laspeyres index formula拉斯佩尔指数公式 _/[qBe  
last in, first out method [LIFO method]后进先出计算法 as07~Xvp-  
last recorded price最后成交价 L03I:IJ  
last trading price最后成交价 k|fM9E  
late adjustment收市后的调整 ^![
'\  
late stamping逾期加盖印花  %Z;RY5  
latent reserve隐藏储备 1N/4W6  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 0jp].''RK\  
law cost讼费 /P
jd"  
law of bankruptcy破产法 [bL
KjD  
law of diminishing return报酬递减规律；报酬递减法则 <5Vf3KoC&  
law of insolvency破产清盘法 kV-<[5AWW  
lay member [Council of SEHK]外界理事〔联交所理事会〕 eI -fH  
leading indicator领先指标；领先经济指标 zJ`u>:*$  
leap-frogging跳增 cMK|t;" 3  
lease租契；租约 ,~L*N*ML  
leasehold interest租赁权益；批租权益 g}9,U&$]y  
leasehold property批租土地财产 @= < {_p  
leave pay假期工资 0GMb?/
  
ledger分类帐 3qV^RW&  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 AFt- V  
ledger book分类帐簿