[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 cDY)QUmi  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 AhN3~/u%7  
laissez-faire policy自由放任政策 RH;ulAD6(~  
land cost element土地成本因素 S{;Pga*Px  
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〕 _M`ZF*o=c  
land premium地价
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Land Registry Trading Fund土地注册处营运基金 /%& d:  
land revenue地价收入 >n09K8 A  
land transaction土地交易 Y 3ApW vS  
landed cost抵岸价格；卸岸成本 mp
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land-holding company拥有土地的公司 D8wf`RUt  
Laspeyres index formula拉斯佩尔指数公式 pNb2t/8%%  
last in, first out method [LIFO method]后进先出计算法 oN,1i g  
last recorded price最后成交价 tRdf:F\X  
last trading price最后成交价 N x&/p$d  
late adjustment收市后的调整 pr#%VM[':R  
late stamping逾期加盖印花 s
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latent reserve隐藏储备 '|SO7}`;Q  
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》 G(a5@9F  
law cost讼费 MT&aH~YB  
law of bankruptcy破产法 t<##0#xS.  
law of diminishing return报酬递减规律；报酬递减法则 1p.c6[9-  
law of insolvency破产清盘法 8D )nM|  
lay member [Council of SEHK]外界理事〔联交所理事会〕 `MSig)V  
leading indicator领先指标；领先经济指标 cb9-~*1  
leap-frogging跳增 Z&n[6aV'F  
lease租契；租约 y8~OkdlN#  
leasehold interest租赁权益；批租权益 n>ui'}L  
leasehold property批租土地财产 XvaIOt>A  
leave pay假期工资 tS2&S 6u  
ledger分类帐 (I}owr5:  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 $z%(He  
ledger book分类帐簿