[相关讨论]注册会计师英语加试 [复制链接]

L: O@Ep
Rg 1  
labour and material cost index劳工及材料成本指数 JA1(yt  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 ya|7hz{  
laissez-faire policy自由放任政策 q,+d\-+  
land cost element土地成本因素 9?]4s-~  
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〕 %pV/(/Q  
land premium地价 OHH wcJ7N  
Land Registry Trading Fund土地注册处营运基金 ~xzRx$vU  
land revenue地价收入 ^S[Mg6J  
land transaction土地交易 K72U0}$B  
landed cost抵岸价格；卸岸成本 Y.=v!*p?}  
land-holding company拥有土地的公司 vu1F  
Laspeyres index formula拉斯佩尔指数公式 :,:r
  
last in, first out method [LIFO method]后进先出计算法 :~g = n&x  
last recorded price最后成交价 r6j 3A  
last trading price最后成交价 [['un\~r~  
late adjustment收市后的调整 +Pn+&o;D  
late stamping逾期加盖印花 L%N|8P[  
latent reserve隐藏储备  &grT}  
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》 Q7f\ 5QjT  
law cost讼费 Cg-khRgLS  
law of bankruptcy破产法 &|55:Y87  
law of diminishing return报酬递减规律；报酬递减法则 &s\w: 9In  
law of insolvency破产清盘法 4WDh8U  
lay member [Council of SEHK]外界理事〔联交所理事会〕 YB~}!F [(  
leading indicator领先指标；领先经济指标 wD"Y
1?Mr  
leap-frogging跳增 {bl^O  
lease租契；租约 ,GGr@})  
leasehold interest租赁权益；批租权益 mVW:]|!s  
leasehold property批租土地财产 rsA K0R+  
leave pay假期工资 mZ*!$P:vy"  
ledger分类帐 # (
!>  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 ^qYJx  
ledger book分类帐簿