[相关讨论]注册会计师英语加试 [复制链接]

L: :^-\KE`3  
labour and material cost index劳工及材料成本指数 3d,:,f|h  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 nPDoK!r'  
laissez-faire policy自由放任政策 ~Orz<%k.  
land cost element土地成本因素 m/;fY>}3
 
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〕 LXZI|K[}k  
land premium地价 D;*cy<_K8  
Land Registry Trading Fund土地注册处营运基金 ,9MNB3  
land revenue地价收入 p=^6V"'  
land transaction土地交易 U$S{j&?  
landed cost抵岸价格；卸岸成本 i52JY&N  
land-holding company拥有土地的公司 EB@rIvUi,  
Laspeyres index formula拉斯佩尔指数公式 dk"@2%xJ2d  
last in, first out method [LIFO method]后进先出计算法 t/3HX]B_  
last recorded price最后成交价 ^8YBW<9  
last trading price最后成交价 1f'msy/  
late adjustment收市后的调整 Wc,`L$Jx  
late stamping逾期加盖印花 @sW!g;\T  
latent reserve隐藏储备 -8R SE4)  
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》 H/Rzs$pnv  
law cost讼费  Pa?{}A  
law of bankruptcy破产法 {;6a_L@q;|  
law of diminishing return报酬递减规律；报酬递减法则 )."dqq^ q  
law of insolvency破产清盘法 VDxF%!h(  
lay member [Council of SEHK]外界理事〔联交所理事会〕 B79 ~-,Yh  
leading indicator领先指标；领先经济指标 Z~}9^(qc  
leap-frogging跳增 ]h=5d09z  
lease租契；租约 AX{7].)F  
leasehold interest租赁权益；批租权益 PS=q):R|  
leasehold property批租土地财产 6L)7Q0Z  
leave pay假期工资 S]Di1E^r;_  
ledger分类帐 z@ `u$D$n  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 Mvp|S.  
ledger book分类帐簿