[相关讨论]注册会计师英语加试 [复制链接]

L: A?|cJ"N  
labour and material cost index劳工及材料成本指数 I}v'n{5(  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 L{fP_DIa  
laissez-faire policy自由放任政策 .Na>BR\F  
land cost element土地成本因素 3]Lk}0atpL  
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〕 *Ucyxpu~$  
land premium地价 0_D~n0rq,v  
Land Registry Trading Fund土地注册处营运基金 X7c*T /  
land revenue地价收入 v V^GIWK  
land transaction土地交易 L kq>>?T=  
landed cost抵岸价格；卸岸成本 c8"I]Qc7  
land-holding company拥有土地的公司 \ bT]?.si  
Laspeyres index formula拉斯佩尔指数公式 sqZHk+<%  
last in, first out method [LIFO method]后进先出计算法 *u{.K:.I  
last recorded price最后成交价 }5tn  
last trading price最后成交价 F5<{-{Ky  
late adjustment收市后的调整 V!U[N.&$  
late stamping逾期加盖印花 4!}fC
P ty  
latent reserve隐藏储备 8:xQPd?3  
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》 Gj_b GqF8}  
law cost讼费 Ju9
v n44  
law of bankruptcy破产法 8rpN2M3h  
law of diminishing return报酬递减规律；报酬递减法则 4COf H7Al9  
law of insolvency破产清盘法 c\b>4 &n  
lay member [Council of SEHK]外界理事〔联交所理事会〕 3MzY]J y(  
leading indicator领先指标；领先经济指标 0\~Zg  
leap-frogging跳增 ? sewU9*  
lease租契；租约 7:j #1N[p  
leasehold interest租赁权益；批租权益 gwY d4  
leasehold property批租土地财产 G\NCEE'A  
leave pay假期工资 #129 i2  
ledger分类帐 86I*
 
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 ! aEp88u  
ledger book分类帐簿