[相关讨论]注册会计师英语加试 [复制链接]

L: &09&;KJ  
labour and material cost index劳工及材料成本指数 1c{m rsB  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 k'_f?_PBu  
laissez-faire policy自由放任政策 _Vl~'+e  
land cost element土地成本因素 :%z#s  
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〕 n5%\FFG0M  
land premium地价 m_;fj~m  
Land Registry Trading Fund土地注册处营运基金 R7"7 Rx   
land revenue地价收入 \WBO(,]V  
land transaction土地交易 Dw/vXyZ  
landed cost抵岸价格；卸岸成本 HUMy\u84H  
land-holding company拥有土地的公司 { "M2V+ep  
Laspeyres index formula拉斯佩尔指数公式 qw$9i.Z  
last in, first out method [LIFO method]后进先出计算法 #I
Z.px  
last recorded price最后成交价 o5j6(`#;  
last trading price最后成交价 ",&QO7_  
late adjustment收市后的调整 /* qx5$~  
late stamping逾期加盖印花 QJj='+R>  
latent reserve隐藏储备 ,oUzaEX
 
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》 t V( WhP  
law cost讼费 nw\C+1F  
law of bankruptcy破产法 o">~ObR  
law of diminishing return报酬递减规律；报酬递减法则 E}KGZSj  
law of insolvency破产清盘法 >DUTmJ xv  
lay member [Council of SEHK]外界理事〔联交所理事会〕 sfipAM  
leading indicator领先指标；领先经济指标 4D2U,Ds  
leap-frogging跳增 1a/C(4_k  
lease租契；租约 eM{u>n+`F0  
leasehold interest租赁权益；批租权益 EcL6lNTR+  
leasehold property批租土地财产 Lu{/"&)  
leave pay假期工资 !(7m/R  
ledger分类帐 ^8EW /$k  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 zBl
L98  
ledger book分类帐簿