[相关讨论]注册会计师英语加试 [复制链接]

L: YR`Mi.,Sfm  
labour and material cost index劳工及材料成本指数 rzqUI*4%  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 K\ \UF  
laissez-faire policy自由放任政策 /_5
54q  
land cost element土地成本因素 BPd]L=,/  
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〕 )FqE8oN-  
land premium地价 ;3_Q7;y  
Land Registry Trading Fund土地注册处营运基金 T't^pO-`  
land revenue地价收入 93(  
land transaction土地交易 ),6Z1 K1  
landed cost抵岸价格；卸岸成本 rbP3&L  
land-holding company拥有土地的公司 p8^^Pva/  
Laspeyres index formula拉斯佩尔指数公式 #Y*AGxk  
last in, first out method [LIFO method]后进先出计算法 K~WwV8c9;  
last recorded price最后成交价 3^us;aOr  
last trading price最后成交价 q9pcEm4?  
late adjustment收市后的调整 g `B?bBg  
late stamping逾期加盖印花 -}juj;IVv  
latent reserve隐藏储备 {w^flizY  
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》 i,,>@R  
law cost讼费 U%45qCU  
law of bankruptcy破产法 yK&)H+v  
law of diminishing return报酬递减规律；报酬递减法则 W:>RstbnMG  
law of insolvency破产清盘法 {_/6,22j(V  
lay member [Council of SEHK]外界理事〔联交所理事会〕 q#Qr@Jf  
leading indicator领先指标；领先经济指标 }%R6Su]y  
leap-frogging跳增 ]yVB6
6l  
lease租契；租约 ~ab"q%  
leasehold interest租赁权益；批租权益 ZcO!cR&*'J  
leasehold property批租土地财产 Z9aDE@A  
leave pay假期工资 ;|/7o@$n  
ledger分类帐 R4JO)<'K&  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 vFCp=8h  
ledger book分类帐簿