[相关讨论]注册会计师英语加试 [复制链接]

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labour and material cost index劳工及材料成本指数 b"Mq7&cf  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 |O)deiJRy  
laissez-faire policy自由放任政策 j^ _I{  
land cost element土地成本因素 &53#`WgJ  
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〕 h/fCCfO,  
land premium地价 cV{ZDq  
Land Registry Trading Fund土地注册处营运基金 hKTg~y^  
land revenue地价收入 R_qo]WvR;  
land transaction土地交易 )PG,K4z  
landed cost抵岸价格；卸岸成本 5i/E=D  
land-holding company拥有土地的公司 YDNqW P7s  
Laspeyres index formula拉斯佩尔指数公式 v2n0[b0  
last in, first out method [LIFO method]后进先出计算法 )a^Yor)o"  
last recorded price最后成交价 jSFN/C.9h  
last trading price最后成交价 l'W+^  
late adjustment收市后的调整 {a3kn\6H0  
late stamping逾期加盖印花 // }8HY)>  
latent reserve隐藏储备 sv;zvEn;-L  
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@N |$n  
law cost讼费 4{DeF@@  
law of bankruptcy破产法 t>wxK ,  
law of diminishing return报酬递减规律；报酬递减法则 & .?HuK  
law of insolvency破产清盘法 +hg\DqO^M  
lay member [Council of SEHK]外界理事〔联交所理事会〕 [)3 U])w/  
leading indicator领先指标；领先经济指标 P*PL6UQ  
leap-frogging跳增 5|R
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lease租契；租约 &5.~XM;  
leasehold interest租赁权益；批租权益 >$mSFJz5S  
leasehold property批租土地财产 B\_u${C  
leave pay假期工资 UPKi/)C;  
ledger分类帐 A&P1M6Of  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 5ZA%,pH>Jq  
ledger book分类帐簿