[相关讨论]注册会计师英语加试 [复制链接]

L: lPH%Do>K  
labour and material cost index劳工及材料成本指数 ZN
"j%E{d  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 mS>xGtD&K  
laissez-faire policy自由放任政策  $p!yhn7  
land cost element土地成本因素 gK#mPcn^  
Land Fund [Hong Kong Special Administrative Region Government Land Fund]土地基金〔香港特别行政区政府土地基金〕 o)6pA^+  
land premium地价 4p%A8%/q  
Land Registry Trading Fund土地注册处营运基金 "gd=J_Yw  
land revenue地价收入 n%h^o  
land transaction土地交易 c,so`I3rI  
landed cost抵岸价格；卸岸成本 4p;aS$Q  
land-holding company拥有土地的公司 j.a`N2]WE  
Laspeyres index formula拉斯佩尔指数公式 tqAd$:L  
last in, first out method [LIFO method]后进先出计算法 d\e7,"L*Q  
last recorded price最后成交价 KKA~#iCk  
last trading price最后成交价 64Lx-avf  
late adjustment收市后的调整 O/:UJ( e{  
late stamping逾期加盖印花 tH=
P6vY  
latent reserve隐藏储备 >56>*BHD  
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》 Nu8Sr]p  
law cost讼费 w6`9fX6{h  
law of bankruptcy破产法 MT(o"ltQ  
law of diminishing return报酬递减规律；报酬递减法则 -(#I3h;I  
law of insolvency破产清盘法 fQrhsuCrC  
lay member [Council of SEHK]外界理事〔联交所理事会〕 'c\iK
=fl  
leading indicator领先指标；领先经济指标 C]^H&  
leap-frogging跳增 t+oJV+@  
lease租契；租约 (R`B'OtGg  
leasehold interest租赁权益；批租权益 gTRF^knrY  
leasehold property批租土地财产 Z*G(5SqUh"  
leave pay假期工资 '`'GK&)  
ledger分类帐 7+./zN  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 Y@'8[]=0  
ledger book分类帐簿