[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 z  rfUQO  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 Jkt4@h2Q}  
laissez-faire policy自由放任政策 |j~lkzPnV  
land cost element土地成本因素 5&!c7$K0  
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〕 $XnPwOj  
land premium地价 I]`-|Q E  
Land Registry Trading Fund土地注册处营运基金 .qv'6G  
land revenue地价收入 `3_lI~=eH  
land transaction土地交易 aSutM   
landed cost抵岸价格；卸岸成本 B&?sF" Y  
land-holding company拥有土地的公司 {*m?Kc7k  
Laspeyres index formula拉斯佩尔指数公式 f!_ ctp  
last in, first out method [LIFO method]后进先出计算法 >QkP7Kb  
last recorded price最后成交价 (5Nv8H 8|  
last trading price最后成交价 Vu8,(A7D%O  
late adjustment收市后的调整 X[yNFW}S2W  
late stamping逾期加盖印花 vX|UgK?2^  
latent reserve隐藏储备 a HzHvl  
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》 S.*~C0"  
law cost讼费 /
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law of bankruptcy破产法 pv)`%
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law of diminishing return报酬递减规律；报酬递减法则 ~FU@wV^  
law of insolvency破产清盘法 LW)H"6v  
lay member [Council of SEHK]外界理事〔联交所理事会〕 5\ fCd|  
leading indicator领先指标；领先经济指标 rf&M!d}!  
leap-frogging跳增 R:aa+ MX(1  
lease租契；租约 yHo[{,4itA  
leasehold interest租赁权益；批租权益 qQ]]~ F  
leasehold property批租土地财产 /iaf ^ >  
leave pay假期工资 %kshQ%P)?  
ledger分类帐 @~td`Z?1y  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 ),}AI/j;zY  
ledger book分类帐簿