[相关讨论]注册会计师英语加试 [复制链接]

L: SS`qJZ|w  
labour and material cost index劳工及材料成本指数 F":r4`5D"K  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 pfu1O6R  
laissez-faire policy自由放任政策 JpsPNa  
land cost element土地成本因素 "&+"@<  
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〕 /%_OW@ ?  
land premium地价 qd"_Wu6aF=  
Land Registry Trading Fund土地注册处营运基金 ;nC.fBu  
land revenue地价收入 '47P|t  
land transaction土地交易 3^s/bm$
g  
landed cost抵岸价格；卸岸成本 "qc 6=:y}  
land-holding company拥有土地的公司 5_XV %-wM  
Laspeyres index formula拉斯佩尔指数公式 HB Iip?  
last in, first out method [LIFO method]后进先出计算法 %IC73?  
last recorded price最后成交价 hx/N1x  
last trading price最后成交价 >pU:Gr  
late adjustment收市后的调整 6[OzU2nB  
late stamping逾期加盖印花 ^Y-]*8;]  
latent reserve隐藏储备 G8Nt 8U~  
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》 Y0D}g3`  
law cost讼费 PJcwH6m  
law of bankruptcy破产法 \(t@1]&jw  
law of diminishing return报酬递减规律；报酬递减法则 3%.#}O,(  
law of insolvency破产清盘法 DJgTA]$&  
lay member [Council of SEHK]外界理事〔联交所理事会〕 [<'-yQ{l\  
leading indicator领先指标；领先经济指标 5@^ dgq  
leap-frogging跳增 u%~igt@x  
lease租契；租约 &\apwD  
leasehold interest租赁权益；批租权益 j"AU z)x  
leasehold property批租土地财产 kcb.Wz~=  
leave pay假期工资 rvr-XGK36\  
ledger分类帐 3;%5Yu  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 Oft4-4$E  
ledger book分类帐簿