[相关讨论]注册会计师英语加试 [复制链接]

L: [ 0KlC1=  
labour and material cost index劳工及材料成本指数 L\xk:j1[  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 <66X Xh.  
laissez-faire policy自由放任政策 8"2=U6*C  
land cost element土地成本因素 t!W(_8j  
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〕 ;5S9y7[i|  
land premium地价 =JK@z  
Land Registry Trading Fund土地注册处营运基金  #~2%)  
land revenue地价收入 >> t@}F)  
land transaction土地交易 i1NY9br  
landed cost抵岸价格；卸岸成本 j7$e28|_n  
land-holding company拥有土地的公司 *rs5]U<  
Laspeyres index formula拉斯佩尔指数公式 P3x= 8_#  
last in, first out method [LIFO method]后进先出计算法 =hC,@R>;  
last recorded price最后成交价 mD$A4Y-'p  
last trading price最后成交价 5HkKurab  
late adjustment收市后的调整 hKLCJ#
T  
late stamping逾期加盖印花 N`5,\TR2f  
latent reserve隐藏储备 s%nUaWp~  
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》 M"p  
law cost讼费 K1"*.\?F  
law of bankruptcy破产法 ;g5m0l5  
law of diminishing return报酬递减规律；报酬递减法则 `.~N4+SP  
law of insolvency破产清盘法 Tc>  
lay member [Council of SEHK]外界理事〔联交所理事会〕 eg\v0Y!rI  
leading indicator领先指标；领先经济指标 fTS5yb%  
leap-frogging跳增 "d#Y}@*~ o  
lease租契；租约 AS'R?aX|C  
leasehold interest租赁权益；批租权益 |:q=T ~x  
leasehold property批租土地财产 ;qafT@ }C  
leave pay假期工资 oTU!R ,  
ledger分类帐 ~?4PBq  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 {5U{8b]k  
ledger book分类帐簿