[相关讨论]注册会计师英语加试 [复制链接]

L: :\%hv>}|  
labour and material cost index劳工及材料成本指数 BLm}mb#/{  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 WY26Iq@C  
laissez-faire policy自由放任政策 |{rhks~  
land cost element土地成本因素 %Kh}6   
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〕 q}(f9  
land premium地价 Hdjp^O!  
Land Registry Trading Fund土地注册处营运基金 `*i:z'  
land revenue地价收入 !.O;S
G  
land transaction土地交易 <<9|*Tz  
landed cost抵岸价格；卸岸成本 JZqJ& 
 
land-holding company拥有土地的公司 6 I43a1[s  
Laspeyres index formula拉斯佩尔指数公式 f3<2531/}  
last in, first out method [LIFO method]后进先出计算法 VuH}@  
last recorded price最后成交价 A>*#Nw5L  
last trading price最后成交价 VY@`)  
late adjustment收市后的调整 2N.!#~_2D  
late stamping逾期加盖印花 #.LI`nYA  
latent reserve隐藏储备 \8k4v#wH  
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~-sBMm(w  
law cost讼费 &C#?&AQ  
law of bankruptcy破产法 J~N!. i  
law of diminishing return报酬递减规律；报酬递减法则 T6\d]  
law of insolvency破产清盘法 $4]4G=o  
lay member [Council of SEHK]外界理事〔联交所理事会〕 yXf+dMv
  
leading indicator领先指标；领先经济指标 ;U?323Z  
leap-frogging跳增 hl,x|.f}4Y  
lease租契；租约 s2#}@b6'.  
leasehold interest租赁权益；批租权益 eXkpU7w;  
leasehold property批租土地财产 W^ eQ}A+Z  
leave pay假期工资 yEVnG` 1  
ledger分类帐 v}@Uc-(  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 FWLLbL5t  
ledger book分类帐簿