[相关讨论]注册会计师英语加试 [复制链接]

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labour and material cost index劳工及材料成本指数 4v?S`w:6  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 eX$Biv1N  
laissez-faire policy自由放任政策 F%|(pHk  
land cost element土地成本因素 HU'E}8%t6  
Land Fund [Hong Kong Special Administrative Region Government Land Fund]土地基金〔香港特别行政区政府土地基金〕 D6m>>&E['  
land premium地价 (C:rH  
Land Registry Trading Fund土地注册处营运基金 lubS{3<  
land revenue地价收入 EagI)W!s[  
land transaction土地交易 9(I4x]`  
landed cost抵岸价格；卸岸成本 PQs9@]w[  
land-holding company拥有土地的公司 f
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Laspeyres index formula拉斯佩尔指数公式 lwB!
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last in, first out method [LIFO method]后进先出计算法 l{3utQH-=z  
last recorded price最后成交价 a&<<X:$Hy  
last trading price最后成交价 _8`|KY  
late adjustment收市后的调整 K4tX4U[Z  
late stamping逾期加盖印花 @GV^B'}*  
latent reserve隐藏储备 v; A  
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》 {%$=^XO  
law cost讼费 G@(7d1){  
law of bankruptcy破产法 :`|,a(  
law of diminishing return报酬递减规律；报酬递减法则 S,v`rmI  
law of insolvency破产清盘法 !`WuLhB`  
lay member [Council of SEHK]外界理事〔联交所理事会〕 n-X j>  
leading indicator领先指标；领先经济指标 {J]|mxo  
leap-frogging跳增 )Qc$UI8L  
lease租契；租约 -Z@p   
leasehold interest租赁权益；批租权益 _`(g?  
leasehold property批租土地财产 kDKpuA!  
leave pay假期工资
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ledger分类帐 1Li@O[%X<  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 D'&LwU,o  
ledger book分类帐簿