[相关讨论]注册会计师英语加试 [复制链接]

L: G1vWHa7n;f  
labour and material cost index劳工及材料成本指数 >tqLwC."'  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 #5N#^#r"  
laissez-faire policy自由放任政策 zhU)bb[A  
land cost element土地成本因素 b-@VR  
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〕 s<xD$K~rM  
land premium地价 8,#v7ns}#  
Land Registry Trading Fund土地注册处营运基金 =g2;sM/  
land revenue地价收入 qn6Y(@<[  
land transaction土地交易 ]0zXpMNI  
landed cost抵岸价格；卸岸成本 %s%v|HDs  
land-holding company拥有土地的公司 \q(RqD  
Laspeyres index formula拉斯佩尔指数公式 'AE)&56  
last in, first out method [LIFO method]后进先出计算法 E:f0NV3"1  
last recorded price最后成交价 "ZNiTND  
last trading price最后成交价 UC;_}>  
late adjustment收市后的调整 *;(
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late stamping逾期加盖印花 x,STt{I=  
latent reserve隐藏储备 IR?ICXmtx  
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》 T c4N\Cy  
law cost讼费 d90B15]gv  
law of bankruptcy破产法 .:*V CDOM  
law of diminishing return报酬递减规律；报酬递减法则 $xyG0Q.  
law of insolvency破产清盘法 ^vLHs=<  
lay member [Council of SEHK]外界理事〔联交所理事会〕 pV(b>
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leading indicator领先指标；领先经济指标 amK?LDf]  
leap-frogging跳增 x1]^].#Eo  
lease租契；租约 `)&-;CMY  
leasehold interest租赁权益；批租权益 z"u4t.KpL  
leasehold property批租土地财产 [7ZFxr\:!  
leave pay假期工资 * 'WzIk
2  
ledger分类帐 !1]72%k[  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 0R>M_|  
ledger book分类帐簿