[相关讨论]注册会计师英语加试 [复制链接]

L: l~]hGLviJE  
labour and material cost index劳工及材料成本指数 6[+\CS7Lt  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 bU;}!iVc]  
laissez-faire policy自由放任政策 c!\.[2n  
land cost element土地成本因素 6C cB-@n4  
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〕 hsTFAfa'  
land premium地价 t(J![wB}  
Land Registry Trading Fund土地注册处营运基金 ~/j$TT"  
land revenue地价收入 G0I~&?nDa  
land transaction土地交易 C6K|:IK{  
landed cost抵岸价格；卸岸成本 S
mqr q  
land-holding company拥有土地的公司 3)6+1Yc  
Laspeyres index formula拉斯佩尔指数公式 uSABh^  
last in, first out method [LIFO method]后进先出计算法 BW'L.*2  
last recorded price最后成交价 "XGD:>Q.  
last trading price最后成交价  x r-;,W  
late adjustment收市后的调整 .abyYVrN4?  
late stamping逾期加盖印花 Y3vX)D}  
latent reserve隐藏储备 @T<ad7g-2J  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 Tg"'pO  
law cost讼费 QuSV&>T\  
law of bankruptcy破产法 vC{h2A  
law of diminishing return报酬递减规律；报酬递减法则 Z{Vxr*9oO  
law of insolvency破产清盘法 [3t0M5x w  
lay member [Council of SEHK]外界理事〔联交所理事会〕 zb"rMzCH  
leading indicator领先指标；领先经济指标 M0cd-Dn  
leap-frogging跳增 hMNJ'i}  
lease租契；租约 jMN)?6$=  
leasehold interest租赁权益；批租权益 If~95fy~c  
leasehold property批租土地财产 >%9^%p^  
leave pay假期工资 ]YCPyc:  
ledger分类帐 $T"h";M)s  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 8h*t55  
ledger book分类帐簿