[相关讨论]注册会计师英语加试 [复制链接]

L: d8 ~%(I9  
labour and material cost index劳工及材料成本指数 _)LXD,LA  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 jB9~'>JY  
laissez-faire policy自由放任政策 bCTN^  
land cost element土地成本因素 LdOqV'&r  
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〕 G]xYQ]  
land premium地价 (-
1{W^(  
Land Registry Trading Fund土地注册处营运基金 ,;MUXCC'  
land revenue地价收入 _"H\,7E  
land transaction土地交易 ?~sNu k  
landed cost抵岸价格；卸岸成本 Qhe<(<^J,  
land-holding company拥有土地的公司 irw5<l  
Laspeyres index formula拉斯佩尔指数公式 Q6 o1^s  
last in, first out method [LIFO method]后进先出计算法 MowAM+?^}  
last recorded price最后成交价 UZ<.R"aK  
last trading price最后成交价 {]|<|vc;GI  
late adjustment收市后的调整 _ZJQE>]nWu  
late stamping逾期加盖印花 AW_YlS  
latent reserve隐藏储备 19% "F!^i  
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》 "tOm  
law cost讼费 D'moy*E  
law of bankruptcy破产法 Uv?^qe0=  
law of diminishing return报酬递减规律；报酬递减法则 n}9<7e~/  
law of insolvency破产清盘法 K)1Lg?j  
lay member [Council of SEHK]外界理事〔联交所理事会〕 Q|VBH5}1O  
leading indicator领先指标；领先经济指标 X16O9qsh  
leap-frogging跳增 N v0a]Am  
lease租契；租约 DIP%*b#l$\  
leasehold interest租赁权益；批租权益 T.QJ#vKO0  
leasehold property批租土地财产 (-;(wCEE  
leave pay假期工资 "`S?q G  
ledger分类帐 y% !.:7Y  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 jpXbFWgN  
ledger book分类帐簿