[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 <3;p>4gN  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 IzP,)!EE  
laissez-faire policy自由放任政策 Ir9GgB  
land cost element土地成本因素 F$7!j$ Z  
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〕 jf9+H!?^N  
land premium地价 C96/   
Land Registry Trading Fund土地注册处营运基金 z#*.9/y\^R  
land revenue地价收入 #EPC]jFk  
land transaction土地交易 zPby+BP  
landed cost抵岸价格；卸岸成本 @aIgif+v  
land-holding company拥有土地的公司 3Ua?^2l  
Laspeyres index formula拉斯佩尔指数公式 #<*Vc6pC  
last in, first out method [LIFO method]后进先出计算法 pXk^EV0  
last recorded price最后成交价 R;< q<i_l  
last trading price最后成交价 qe0D[L  
late adjustment收市后的调整 Z8|<%1Kge  
late stamping逾期加盖印花 7r:h_r-  
latent reserve隐藏储备 02-ql F@i  
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》 n7Ao.b%uk-  
law cost讼费 `'YX>u/  
law of bankruptcy破产法  @>2pY_  
law of diminishing return报酬递减规律；报酬递减法则 bZnOX*y]  
law of insolvency破产清盘法 gEh/m.L7  
lay member [Council of SEHK]外界理事〔联交所理事会〕 I?e5h@uE  
leading indicator领先指标；领先经济指标  Gl~l  
leap-frogging跳增 1JJs
YX  
lease租契；租约 hOj{y2sc  
leasehold interest租赁权益；批租权益 y4^u&0}0$  
leasehold property批租土地财产 8x{Owj:Q  
leave pay假期工资  W2vL<  
ledger分类帐 iGyetFqKw  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 <Ky-3:pxeM  
ledger book分类帐簿