[相关讨论]注册会计师英语加试 [复制链接]

L: WB?HY?[r  
labour and material cost index劳工及材料成本指数 (
De{r|
  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 );%H;X+x  
laissez-faire policy自由放任政策 w6Nnx5Ay  
land cost element土地成本因素 (T0MWp0  
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〕
MW6z&+Z  
land premium地价 tH)jEY9  
Land Registry Trading Fund土地注册处营运基金 9M;t4Um  
land revenue地价收入 Qw:!Rw,x  
land transaction土地交易 GE(~d'  
landed cost抵岸价格；卸岸成本 {@vnKyf^K  
land-holding company拥有土地的公司 ?9a%g\`?:  
Laspeyres index formula拉斯佩尔指数公式 6_4B!  
last in, first out method [LIFO method]后进先出计算法 chKK9SC+|  
last recorded price最后成交价 VK]U*V1  
last trading price最后成交价 Jr( =Y@Z'  
late adjustment收市后的调整 gT_KOO0n  
late stamping逾期加盖印花 R8k4?_W?T  
latent reserve隐藏储备 o^vX\a?`u  
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》 fE+zA)KX  
law cost讼费 O`c50yY  
law of bankruptcy破产法 V-}}?c1 F  
law of diminishing return报酬递减规律；报酬递减法则 R`cP%7K  
law of insolvency破产清盘法 GM0
Q@`d  
lay member [Council of SEHK]外界理事〔联交所理事会〕 EM*I%|n@m  
leading indicator领先指标；领先经济指标 +ZM,E8  
leap-frogging跳增 z' "7zLQ  
lease租契；租约 [p9v#\G; [  
leasehold interest租赁权益；批租权益 Bj1%}B  
leasehold property批租土地财产 '1:)q  
leave pay假期工资 }a||@unr  
ledger分类帐 M/quswn1  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 @wgd 3BU  
ledger book分类帐簿