[相关讨论]注册会计师英语加试 [复制链接]

L: L9 -h;] x!  
labour and material cost index劳工及材料成本指数 $J4 *U  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 + r!1<AAE$  
laissez-faire policy自由放任政策 YZP(tn   
land cost element土地成本因素 Xsa2(-  
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〕 aGK?x1_  
land premium地价 WegtyO  
Land Registry Trading Fund土地注册处营运基金 !GOM5z,  
land revenue地价收入 Fd#?\r.  
land transaction土地交易 "ZHW2l Mf  
landed cost抵岸价格；卸岸成本 Cv }Qwy  
land-holding company拥有土地的公司 Mc#*wEo)8  
Laspeyres index formula拉斯佩尔指数公式 n 9\ C2r  
last in, first out method [LIFO method]后进先出计算法 Y;nZ=9Sw  
last recorded price最后成交价 r`%+M7  
last trading price最后成交价  R=.4  
late adjustment收市后的调整 5>VY LI  
late stamping逾期加盖印花 >
Wh}f3C  
latent reserve隐藏储备 t '9*R7=  
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》 *Kyw^DI  
law cost讼费 .b\$MZ"(  
law of bankruptcy破产法 {zQS$Vh Xr  
law of diminishing return报酬递减规律；报酬递减法则 'iy*^A `Y  
law of insolvency破产清盘法 ##KBifU"  
lay member [Council of SEHK]外界理事〔联交所理事会〕 0- ><q  
leading indicator领先指标；领先经济指标 ur*T%b9&  
leap-frogging跳增 m7&O9?X  
lease租契；租约 r~+\ Y"rM  
leasehold interest租赁权益；批租权益 YRv&1!VLE  
leasehold property批租土地财产 1<+2kBuY  
leave pay假期工资 ?in|qevL  
ledger分类帐 "8'@3$>R=  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 79nG|Yj|\  
ledger book分类帐簿