[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  ]#Y|   
LAF bid and offer rates流动资金调节机制的借入及拆出息率 .tZjdNE(h  
laissez-faire policy自由放任政策 DkDw>Nx<rs  
land cost element土地成本因素 J
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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〕 aSn0o_4bD  
land premium地价 N90\]dFmy  
Land Registry Trading Fund土地注册处营运基金 B@ZqJw9J[  
land revenue地价收入 WpXODkQL  
land transaction土地交易 08zi/g2 3  
landed cost抵岸价格；卸岸成本 {D;Xa`:O  
land-holding company拥有土地的公司 ,"P5D&,_  
Laspeyres index formula拉斯佩尔指数公式 *Gg1h@&  
last in, first out method [LIFO method]后进先出计算法 KU1+<OCh  
last recorded price最后成交价 cEDDO&u  
last trading price最后成交价 w^ixMn~nLF  
late adjustment收市后的调整 ArNur~  
late stamping逾期加盖印花 e#l*/G*,  
latent reserve隐藏储备 a"`g"ZRx  
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》 $w|o@ Ml)  
law cost讼费 kV*y_5g  
law of bankruptcy破产法 u~'m7  
law of diminishing return报酬递减规律；报酬递减法则 &,W_#l{  
law of insolvency破产清盘法 DZHrR:q?e  
lay member [Council of SEHK]外界理事〔联交所理事会〕 MILIu;[{#r  
leading indicator领先指标；领先经济指标 X@6zI-Y%  
leap-frogging跳增 YWt" |  
lease租契；租约 Jo6~r-  
leasehold interest租赁权益；批租权益 *23m-  
leasehold property批租土地财产 %k/ k]:s  
leave pay假期工资 Ck ~V5  
ledger分类帐 }4bB7,
j  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 LP5eFl`|T  
ledger book分类帐簿