[相关讨论]注册会计师英语加试 [复制链接]

L:  (
KQt%]  
labour and material cost index劳工及材料成本指数 qJ/C*Wqic  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 _N:h&uw  
laissez-faire policy自由放任政策 !xc7~D@om(  
land cost element土地成本因素 lhI;K
4#  
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〕 6+u'Tcb  
land premium地价 Ii,:+
o%  
Land Registry Trading Fund土地注册处营运基金 e"CLhaT  
land revenue地价收入 `/AzX *`  
land transaction土地交易 &rd(q'Vi  
landed cost抵岸价格；卸岸成本 *@& "MZ/M  
land-holding company拥有土地的公司 1%@~J\qF  
Laspeyres index formula拉斯佩尔指数公式 @iRVY|t/  
last in, first out method [LIFO method]后进先出计算法 |d3agfS[n  
last recorded price最后成交价 <di_2hN  
last trading price最后成交价 !:t9{z{Ixg  
late adjustment收市后的调整 b tu:@s8ci  
late stamping逾期加盖印花 X2uX+}h*tA  
latent reserve隐藏储备 yn#h$o<  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 W$JA4O>b  
law cost讼费 fEjW7 c  
law of bankruptcy破产法 Ds X>xzM  
law of diminishing return报酬递减规律；报酬递减法则 }m H>lN  
law of insolvency破产清盘法 ?W n(ciO  
lay member [Council of SEHK]外界理事〔联交所理事会〕 `aUp&8{  
leading indicator领先指标；领先经济指标 RrHnDO'  
leap-frogging跳增 ??m7xH5u1  
lease租契；租约 2 QmUg  
leasehold interest租赁权益；批租权益 0uz"} v)  
leasehold property批租土地财产 <n\.S  
leave pay假期工资 Y2X1!Em>B  
ledger分类帐 {Pb^Lf >  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 (OqJet2{
+  
ledger book分类帐簿