[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 T_oW)G  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 -pU\"$nuxH  
laissez-faire policy自由放任政策 QAO
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land cost element土地成本因素 m|#(gX|F  
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〕 *xZQG9`kt  
land premium地价 g`~lIt[=  
Land Registry Trading Fund土地注册处营运基金 Be14$7r  
land revenue地价收入 2\z`G  
land transaction土地交易 VvMU)  
landed cost抵岸价格；卸岸成本 <4!&iU+;  
land-holding company拥有土地的公司 a`h$lUb-  
Laspeyres index formula拉斯佩尔指数公式 AP?{N:+  
last in, first out method [LIFO method]后进先出计算法 w=P<4bdT  
last recorded price最后成交价 .2(@jx,[  
last trading price最后成交价 *NwKD:o  
late adjustment收市后的调整 kGBl)0pr`x  
late stamping逾期加盖印花 `MpC<sit  
latent reserve隐藏储备 8tFyNl`c  
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》 ]uj.uWD  
law cost讼费 QLpTz"H  
law of bankruptcy破产法 ,rl <ye*&  
law of diminishing return报酬递减规律；报酬递减法则 "'H7
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law of insolvency破产清盘法 t-<[._:+  
lay member [Council of SEHK]外界理事〔联交所理事会〕 ?w5nKpG#RI  
leading indicator领先指标；领先经济指标 \ \mO+N47i  
leap-frogging跳增 <1'X)n&Kw$  
lease租契；租约 C)3$";$5)  
leasehold interest租赁权益；批租权益 2h? r![  
leasehold property批租土地财产 k`4\.m"&  
leave pay假期工资 B,VSFpPx  
ledger分类帐 ]BS{,sI  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统  d8BK
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ledger book分类帐簿