[相关讨论]注册会计师英语加试 [复制链接]

L: ;_JH:}j  
labour and material cost index劳工及材料成本指数 )qM|3],  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 6vz1*\:H~  
laissez-faire policy自由放任政策 !e8i/!}^S  
land cost element土地成本因素 x!{   
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〕 +cg {[f,J;  
land premium地价 R9dP,<2  
Land Registry Trading Fund土地注册处营运基金 D!FaEN  
land revenue地价收入 8[5|_Eh+  
land transaction土地交易 O]=C#E{  
landed cost抵岸价格；卸岸成本 Ek
.3  
land-holding company拥有土地的公司 F|eu<^"$ H  
Laspeyres index formula拉斯佩尔指数公式 IsYP0( L  
last in, first out method [LIFO method]后进先出计算法 |HbEk[?^s  
last recorded price最后成交价 >9( i)e  
last trading price最后成交价 Q_P5MLU>  
late adjustment收市后的调整 =Sxol>?t  
late stamping逾期加盖印花 Ti= 3y497S  
latent reserve隐藏储备 S ~|.&0"\  
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》 T%I&txl  
law cost讼费 M []OHw  
law of bankruptcy破产法 |O (G nsZ  
law of diminishing return报酬递减规律；报酬递减法则 0 -xCp ~vE  
law of insolvency破产清盘法 d'zT:g  
lay member [Council of SEHK]外界理事〔联交所理事会〕 m6n hC  
leading indicator领先指标；领先经济指标 U</+.$b  
leap-frogging跳增 kL7^$  
lease租契；租约 $Ub}p[L  
leasehold interest租赁权益；批租权益 !IAKVQ  
leasehold property批租土地财产 sbla`6Fb  
leave pay假期工资 Jp]T9W\  
ledger分类帐 *8\(FVyG^  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 LM1b
I4  
ledger book分类帐簿