[相关讨论]注册会计师英语加试 [复制链接]

L: ]UX`=+{  
labour and material cost index劳工及材料成本指数 $^W-Wmsz  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 O!+nF]V4f  
laissez-faire policy自由放任政策 )p$\gwr=2  
land cost element土地成本因素 uQGz;F x  
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〕 `y\*m]:  
land premium地价  20I4r  
Land Registry Trading Fund土地注册处营运基金 $uEJn&n7}  
land revenue地价收入 'oz hz2s  
land transaction土地交易 hq/J6 M  
landed cost抵岸价格；卸岸成本 iD>G!\&  
land-holding company拥有土地的公司 S5i+vUI8C  
Laspeyres index formula拉斯佩尔指数公式 mD9STuA$H  
last in, first out method [LIFO method]后进先出计算法 )46 0Ed  
last recorded price最后成交价 :{[<g](  
last trading price最后成交价 /Zo~1q  
late adjustment收市后的调整 #v .L$7O  
late stamping逾期加盖印花 q 1YLq(e  
latent reserve隐藏储备 ds- yif6  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 :e1'o  
law cost讼费 ?22d},.  
law of bankruptcy破产法 CN$I:o04C  
law of diminishing return报酬递减规律；报酬递减法则 YecT 96%  
law of insolvency破产清盘法 :3JCvrq  
lay member [Council of SEHK]外界理事〔联交所理事会〕 mO#I nTO  
leading indicator领先指标；领先经济指标 Mv|vRx^b  
leap-frogging跳增
$bk>kbl P  
lease租契；租约 r=h8oUNEJ*  
leasehold interest租赁权益；批租权益 S[vRw]*  
leasehold property批租土地财产 r)VLf#3B  
leave pay假期工资 nz^nptw  
ledger分类帐 4[`[mE18.  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 8KFj<N>'  
ledger book分类帐簿