[相关讨论]注册会计师英语加试 [复制链接]

L: +aqQa~}r  
labour and material cost index劳工及材料成本指数 ^PMA"!n8  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 ;6?,Yhk$h  
laissez-faire policy自由放任政策 PTTUI
  
land cost element土地成本因素 :R3&R CTZ  
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〕 )0Vj\>  
land premium地价 YF%]%^n  
Land Registry Trading Fund土地注册处营运基金 8 -w|~y';  
land revenue地价收入 {nS(B  
land transaction土地交易 uVXn/B  
landed cost抵岸价格；卸岸成本
0/cgOP!^  
land-holding company拥有土地的公司 _
 -,[U{  
Laspeyres index formula拉斯佩尔指数公式 E^~ {thf  
last in, first out method [LIFO method]后进先出计算法 x_l8&RIB*  
last recorded price最后成交价 cvx"XxE,  
last trading price最后成交价 L$jii  
late adjustment收市后的调整 O.aAa5^uh  
late stamping逾期加盖印花 8-smL^~%#  
latent reserve隐藏储备 $lJ! f  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 V=+p8nE0  
law cost讼费 Qb;]4 [3  
law of bankruptcy破产法 jT;'T$  
law of diminishing return报酬递减规律；报酬递减法则 '|M} 3sL  
law of insolvency破产清盘法 $0]5b{i]  
lay member [Council of SEHK]外界理事〔联交所理事会〕 8zwH^q[`r  
leading indicator领先指标；领先经济指标 e0#{'_C
 
leap-frogging跳增 `G>|g^6%i  
lease租契；租约 "#{b)!EH  
leasehold interest租赁权益；批租权益 K5(T7S  
leasehold property批租土地财产 -7EwZRS@9  
leave pay假期工资 YG>E
op  
ledger分类帐 IEfm>N-]  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 3[~LmA  
ledger book分类帐簿