[相关讨论]注册会计师英语加试 [复制链接]

L: vq*Q.0
M+  
labour and material cost index劳工及材料成本指数 kEeo5XN  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 rsn.4P=  
laissez-faire policy自由放任政策 + Y.1)i}  
land cost element土地成本因素 JG`Q;K  
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〕 lA!"z~03*  
land premium地价 4P
Lk  
Land Registry Trading Fund土地注册处营运基金 :6J +%(f  
land revenue地价收入 vgIpj3u  
land transaction土地交易 ~8 H_u  
landed cost抵岸价格；卸岸成本 P;ZU-G4@  
land-holding company拥有土地的公司 lv0nEj8F  
Laspeyres index formula拉斯佩尔指数公式 1[F3 Z  
last in, first out method [LIFO method]后进先出计算法 r'LVa6e"N  
last recorded price最后成交价 R;w
hW:Tx  
last trading price最后成交价 BC>=B@H 0  
late adjustment收市后的调整 6dH }]~a  
late stamping逾期加盖印花 N(6|yZ<J3M  
latent reserve隐藏储备 Zv]x'3J#Y  
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》 Bm$"WbOq*R  
law cost讼费 KAA-G2%M  
law of bankruptcy破产法  /StTb,  
law of diminishing return报酬递减规律；报酬递减法则
Kyt)2p  
law of insolvency破产清盘法 "|Fy+'5}  
lay member [Council of SEHK]外界理事〔联交所理事会〕 t9 \x%=  
leading indicator领先指标；领先经济指标 b2(RpY
2Y  
leap-frogging跳增 M4LP$N  
lease租契；租约 0|xIBg)  
leasehold interest租赁权益；批租权益 'mCe=Y  
leasehold property批租土地财产 l5%G'1w#,j  
leave pay假期工资 j| Wv7  
ledger分类帐 W /z7"#  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 d4:
`@*
 
ledger book分类帐簿