[相关讨论]注册会计师英语加试 [复制链接]

L: zH"a>+st=  
labour and material cost index劳工及材料成本指数 R*[X. H  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 yv[3&E?  
laissez-faire policy自由放任政策 7MWd(n-  
land cost element土地成本因素 J#.f%V
J  
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〕 m+UWvUB)  
land premium地价 1Kjqs)p^  
Land Registry Trading Fund土地注册处营运基金 
GLO%>&  
land revenue地价收入 }Q2v~ eD  
land transaction土地交易 ai7R@~O:_k  
landed cost抵岸价格；卸岸成本 n;@.eC,T/  
land-holding company拥有土地的公司 O]4v\~@-j  
Laspeyres index formula拉斯佩尔指数公式 awXK9}.  
last in, first out method [LIFO method]后进先出计算法 xzi_u
.iOP  
last recorded price最后成交价 ^ps6\>=0cW  
last trading price最后成交价 kzE<Y  
late adjustment收市后的调整 Ux,?\Vd  
late stamping逾期加盖印花 c,2OI Cj  
latent reserve隐藏储备 _sb~eB~<(  
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》 HVJq
DF  
law cost讼费 -9] ucmN  
law of bankruptcy破产法 a}e GB +  
law of diminishing return报酬递减规律；报酬递减法则 N \~}`({  
law of insolvency破产清盘法 -uKTEG[  
lay member [Council of SEHK]外界理事〔联交所理事会〕 LR "=(  
leading indicator领先指标；领先经济指标 T_)g/,5>  
leap-frogging跳增 3F?7oMNIh  
lease租契；租约 4wMZNa<S
x  
leasehold interest租赁权益；批租权益
<4LW.q  
leasehold property批租土地财产 )/t&a$[  
leave pay假期工资 ZveNe~D7C  
ledger分类帐 /78zs-  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 }qw-> +nD  
ledger book分类帐簿