[相关讨论]注册会计师英语加试 [复制链接]

L: iSLf:  
labour and material cost index劳工及材料成本指数 J3S+| x h~  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 (wF$"c3'{  
laissez-faire policy自由放任政策 mf[79:90^  
land cost element土地成本因素 ~EkGG .  
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〕 kGiw?~t=%  
land premium地价 pYUkd!K"  
Land Registry Trading Fund土地注册处营运基金 3 Il/3\  
land revenue地价收入 sZBO_](S  
land transaction土地交易 6-}e-H  
landed cost抵岸价格；卸岸成本 t U=b~  
land-holding company拥有土地的公司 [y;ZbfMP|o  
Laspeyres index formula拉斯佩尔指数公式 PH!B /D5G  
last in, first out method [LIFO method]后进先出计算法 GJfNO-  
last recorded price最后成交价 pytfsVM  
last trading price最后成交价 @Hdg-f>y]  
late adjustment收市后的调整 8vo7~6yy  
late stamping逾期加盖印花 0M2+?aKif  
latent reserve隐藏储备 Nh/ArugP5P  
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》 @7 HBXP
 
law cost讼费 Dohe(\C@  
law of bankruptcy破产法 `^k<.O  
law of diminishing return报酬递减规律；报酬递减法则 l<_mag/j9o  
law of insolvency破产清盘法 sc>)X{eb  
lay member [Council of SEHK]外界理事〔联交所理事会〕 luog_;{h+  
leading indicator领先指标；领先经济指标 HTp
d~W/\  
leap-frogging跳增 !O_^Rn+<2  
lease租契；租约 e; r-}U  
leasehold interest租赁权益；批租权益 a3IB, dr5P  
leasehold property批租土地财产 #|E. y^IC  
leave pay假期工资 pvxqeC9`  
ledger分类帐 G)|HFcE  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 4<Y[L'UaA@  
ledger book分类帐簿