[相关讨论]注册会计师英语加试 [复制链接]

L: D>>?8a  
labour and material cost index劳工及材料成本指数 =,HxtPJ  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 d:"#_  
laissez-faire policy自由放任政策 ,+mH1#-3  
land cost element土地成本因素 9`8D Ga  
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〕 ']'V?@H]4  
land premium地价 M7x*LiKc2  
Land Registry Trading Fund土地注册处营运基金 mcg kNED  
land revenue地价收入 /ZpwJc`
e  
land transaction土地交易 +jifbf-  
landed cost抵岸价格；卸岸成本 m&&Y=2  
land-holding company拥有土地的公司 $eQf5)5  
Laspeyres index formula拉斯佩尔指数公式 I%
#&@  
last in, first out method [LIFO method]后进先出计算法 Q}qw`L1  
last recorded price最后成交价 R{R'byre  
last trading price最后成交价 3Gyw^_{J  
late adjustment收市后的调整 "IE*MmsEz  
late stamping逾期加盖印花 7{f
Oo%(7  
latent reserve隐藏储备 n5e1ky*9w  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 'Io2",~ M  
law cost讼费 c1>:|D7w  
law of bankruptcy破产法 L?:fyN
A3[  
law of diminishing return报酬递减规律；报酬递减法则 )i$:iI >k  
law of insolvency破产清盘法 kE`V@F  
lay member [Council of SEHK]外界理事〔联交所理事会〕 5+yT{,(5  
leading indicator领先指标；领先经济指标 /'<Qk'
  
leap-frogging跳增 X) O9PQ  
lease租契；租约 Xpp%j  
leasehold interest租赁权益；批租权益 |u5Xi5q.f  
leasehold property批租土地财产 |OarE2  
leave pay假期工资 fx#Krr@  
ledger分类帐 x4 .Y&Wq#  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 3l?-H|T  
ledger book分类帐簿