[相关讨论]注册会计师英语加试 [复制链接]

L: Wa #,>  
labour and material cost index劳工及材料成本指数 H$KE*Wwq  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 )&1yt4 x6%  
laissez-faire policy自由放任政策 nT`NfN  
land cost element土地成本因素 ;!, ]}2w*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〕 6?Q&>V26Y  
land premium地价 Xx[ LK  
Land Registry Trading Fund土地注册处营运基金 x5v^@_: jr  
land revenue地价收入 <4bv=++pS  
land transaction土地交易 kMKI=>s+  
landed cost抵岸价格；卸岸成本 )wP 0U{7?v  
land-holding company拥有土地的公司 H.uflO  
Laspeyres index formula拉斯佩尔指数公式 :{h,0w'd  
last in, first out method [LIFO method]后进先出计算法 W=5+k0Q
 
last recorded price最后成交价 9<kKno  
last trading price最后成交价 k^Tu9}[W1  
late adjustment收市后的调整 ?)<zrE5p  
late stamping逾期加盖印花 B h@R9O<  
latent reserve隐藏储备 Ox?LVRvxI  
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》 IE$x2==)  
law cost讼费 EAF<PMb  
law of bankruptcy破产法 ?*u)T%S  
law of diminishing return报酬递减规律；报酬递减法则 EhEn|%S
 
law of insolvency破产清盘法 >4ebvM 0|  
lay member [Council of SEHK]外界理事〔联交所理事会〕 *0{M Am  
leading indicator领先指标；领先经济指标 Xx:0Nt]  
leap-frogging跳增 `=uCp^+v  
lease租契；租约 M$FXDyr  
leasehold interest租赁权益；批租权益 9r+`j  
leasehold property批租土地财产 u9:;ft{}N  
leave pay假期工资 \cPGy
eq  
ledger分类帐 ,Ot3N\%yn  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 +6*oO|  
ledger book分类帐簿