[相关讨论]注册会计师英语加试 [复制链接]

L: l}x{.q7Ul  
labour and material cost index劳工及材料成本指数 P1<;:!8'  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 <9"i_ d%  
laissez-faire policy自由放任政策 4/b#$o<I?  
land cost element土地成本因素 @,]v'l!u  
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〕 hjE9[{K  
land premium地价 '5%DKz  
Land Registry Trading Fund土地注册处营运基金 ^:BRbp37i  
land revenue地价收入 %} /)_RzQ  
land transaction土地交易 <qBPN{'a"  
landed cost抵岸价格；卸岸成本 s=:n<`Z2  
land-holding company拥有土地的公司 yAOC<d9 E  
Laspeyres index formula拉斯佩尔指数公式 3;A1[E6K  
last in, first out method [LIFO method]后进先出计算法 vd~O:=)4  
last recorded price最后成交价 !E%!,  
last trading price最后成交价 08Q:1 '  
late adjustment收市后的调整 {RK#W~h  
late stamping逾期加盖印花 wP%;9y2B  
latent reserve隐藏储备 x;+,lP  
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》 `fs[C  
law cost讼费 ]@xc9tlG  
law of bankruptcy破产法 *M{1RMc  
law of diminishing return报酬递减规律；报酬递减法则 x\*5A,w{c]  
law of insolvency破产清盘法 SNQ+ XtoO  
lay member [Council of SEHK]外界理事〔联交所理事会〕 HN:{rAIfc  
leading indicator领先指标；领先经济指标 R~`Y6>o~9:  
leap-frogging跳增 [f'7/w+  
lease租契；租约 fqcyCu7Ep  
leasehold interest租赁权益；批租权益 YXvKDw'95  
leasehold property批租土地财产 &5B+8>  
leave pay假期工资 7 ir T6O<.  
ledger分类帐 1xw},y6T2  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 1yhx)m;f  
ledger book分类帐簿