[相关讨论]注册会计师英语加试 [复制链接]

L: "xRBE\B
 
labour and material cost index劳工及材料成本指数 SP]I
UdE\  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 a4i:|
  
laissez-faire policy自由放任政策 m~ho E8C$  
land cost element土地成本因素 zTbVp8\pI  
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〕 ,Gk}"w  
land premium地价 ,m=4@ofX  
Land Registry Trading Fund土地注册处营运基金 C1EtoOv K  
land revenue地价收入 9#d+RT  
land transaction土地交易 p&-'|'![l  
landed cost抵岸价格；卸岸成本 A@
*:<Hs
%  
land-holding company拥有土地的公司 1xE]6he4{T  
Laspeyres index formula拉斯佩尔指数公式 4*.K'(S5fx  
last in, first out method [LIFO method]后进先出计算法 SLfFqc+n0  
last recorded price最后成交价 eP.Vd7ky  
last trading price最后成交价 (b,[C\RBF  
late adjustment收市后的调整 J?UQJ&!@O  
late stamping逾期加盖印花 RP5+d  
latent reserve隐藏储备 mo{MR:> )  
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》 BvrB:%_:  
law cost讼费 D}C,![   
law of bankruptcy破产法 aVL=K  
law of diminishing return报酬递减规律；报酬递减法则 Sn4[3JV$l  
law of insolvency破产清盘法 wCf~O'XLw  
lay member [Council of SEHK]外界理事〔联交所理事会〕 KOz(TZ?u  
leading indicator领先指标；领先经济指标 ENF"c$R  
leap-frogging跳增 3@Z#.FV~C[  
lease租契；租约 ph>7?3;t  
leasehold interest租赁权益；批租权益 D]a<4a18  
leasehold property批租土地财产 z7M_1%DEx  
leave pay假期工资 @+F4YJmB?l  
ledger分类帐 >odbOi+X  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 0$+fkDf  
ledger book分类帐簿