[相关讨论]注册会计师英语加试 [复制链接]

L: &JI8]JmU)  
labour and material cost index劳工及材料成本指数 6i~WcAs  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 <A'$%`6m  
laissez-faire policy自由放任政策 >oe]$r  
land cost element土地成本因素 ZJ[ ??=Gz  
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〕 :Zz '1C  
land premium地价 h2""9aP!  
Land Registry Trading Fund土地注册处营运基金 8pgEix/M5o  
land revenue地价收入 {8%a5DiM  
land transaction土地交易 \} :PLCKT  
landed cost抵岸价格；卸岸成本 "6?0h[uff  
land-holding company拥有土地的公司 {jX2}  
Laspeyres index formula拉斯佩尔指数公式 J6aef^>  
last in, first out method [LIFO method]后进先出计算法 3kMf!VL  
last recorded price最后成交价 1 Ya`| ?FS  
last trading price最后成交价 .h4 \Y A  
late adjustment收市后的调整 w G<yBI0  
late stamping逾期加盖印花 0=E]cQwh  
latent reserve隐藏储备 R!N%o~C2-  
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》 Tyf`j,=  
law cost讼费 >s?S+W[L  
law of bankruptcy破产法 `lt"[K<  
law of diminishing return报酬递减规律；报酬递减法则 9j9TPyC/2  
law of insolvency破产清盘法 :A'y+MnK<  
lay member [Council of SEHK]外界理事〔联交所理事会〕 ;VO:ph4Aj  
leading indicator领先指标；领先经济指标 %Qdn  
leap-frogging跳增 r|Tcfk]%  
lease租契；租约 KNIn:K^/  
leasehold interest租赁权益；批租权益 QW(Mz Hg  
leasehold property批租土地财产 8q}q{8  
leave pay假期工资 exUu7&*:  
ledger分类帐 X*@dj_,  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 xx%j.zDI]  
ledger book分类帐簿