[相关讨论]注册会计师英语加试 [复制链接]

L: I^5T9}>Q  
labour and material cost index劳工及材料成本指数 kg>Ymo.  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 g' xR$6t  
laissez-faire policy自由放任政策 }WN0L?h.E  
land cost element土地成本因素 q*<Fy4j  
Land Fund [Hong Kong Special Administrative Region Government Land Fund]土地基金〔香港特别行政区政府土地基金〕 XYKWOrkQqa  
land premium地价 (ei;Y~i  
Land Registry Trading Fund土地注册处营运基金 S<
hj6A  
land revenue地价收入 [I`r[u  
land transaction土地交易 ,@_$acm  
landed cost抵岸价格；卸岸成本 F^m`j6  
land-holding company拥有土地的公司 5 W<\J  
Laspeyres index formula拉斯佩尔指数公式 $uA?c& e  
last in, first out method [LIFO method]后进先出计算法 q+MV@8w  
last recorded price最后成交价 /ry#q%?  
last trading price最后成交价 ^8mF
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late adjustment收市后的调整 @$5GxIw<l  
late stamping逾期加盖印花 4{:W5eT!/  
latent reserve隐藏储备 k~(j    
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 =sqhPS<>  
law cost讼费 YU89m7cc'  
law of bankruptcy破产法 Su<Ggv"  
law of diminishing return报酬递减规律；报酬递减法则 sckyG  
law of insolvency破产清盘法 -fl?G%:(!0  
lay member [Council of SEHK]外界理事〔联交所理事会〕 @#T*OH  
leading indicator领先指标；领先经济指标 &&0,;r,-)  
leap-frogging跳增 "t<${  
lease租契；租约 U/ncD F%C  
leasehold interest租赁权益；批租权益 gr'M6&>  
leasehold property批租土地财产 E^.y$d~dS  
leave pay假期工资 *t;'I -1w^  
ledger分类帐 IT,TSs/Y  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 |~mi6 lJ6  
ledger book分类帐簿