[相关讨论]注册会计师英语加试 [复制链接]

L: v,<14w  
labour and material cost index劳工及材料成本指数 /8Gd Cac  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 f.w",S^  
laissez-faire policy自由放任政策  2U)n^  
land cost element土地成本因素 H<d~AurX)J  
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〕 8lusKww  
land premium地价 h'*v$lt  
Land Registry Trading Fund土地注册处营运基金 bYsX?0T!p  
land revenue地价收入 wm~7`&  
land transaction土地交易 atyvo0fNd  
landed cost抵岸价格；卸岸成本 6ll!7U(9(  
land-holding company拥有土地的公司 "BQnP9  
Laspeyres index formula拉斯佩尔指数公式 I=dG(?#7%  
last in, first out method [LIFO method]后进先出计算法 P%2v(  
last recorded price最后成交价 Qx)b4~F?  
last trading price最后成交价 C]

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late adjustment收市后的调整 8w5}9}xF  
late stamping逾期加盖印花 ?[JP[ qS  
latent reserve隐藏储备 ;
1(^H:7T  
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》 A3eCI  
law cost讼费 ,@ '^3u  
law of bankruptcy破产法 wQSan&81Q  
law of diminishing return报酬递减规律；报酬递减法则 <YyE1|  
law of insolvency破产清盘法 6?a`'&  
lay member [Council of SEHK]外界理事〔联交所理事会〕 !v}TRGX  
leading indicator领先指标；领先经济指标 4)gG
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leap-frogging跳增 w;lpJB\  
lease租契；租约 ~HmH#"VP  
leasehold interest租赁权益；批租权益 g~DuK|
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leasehold property批租土地财产 U}w'/:H  
leave pay假期工资 i(4<MB1 a  
ledger分类帐 &J3QO%  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 V_h&9]RL  
ledger book分类帐簿