[相关讨论]注册会计师英语加试 [复制链接]

L: TO.b- ;  
labour and material cost index劳工及材料成本指数 &?R/6"J  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 + Tp% *  
laissez-faire policy自由放任政策 c  K\   
land cost element土地成本因素 M )#9Q=<  
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〕 S ' $;  
land premium地价 Z4 i))%or  
Land Registry Trading Fund土地注册处营运基金 >pp/4Ia!  
land revenue地价收入 sm`c9[E  
land transaction土地交易 ,cNe-K
Jk  
landed cost抵岸价格；卸岸成本 ESB^"|9  
land-holding company拥有土地的公司 WOn<;'}M&  
Laspeyres index formula拉斯佩尔指数公式 g8.z?Ia#5Z  
last in, first out method [LIFO method]后进先出计算法 `o{ Z;-OF  
last recorded price最后成交价 >T]9.`xhK  
last trading price最后成交价 h,$CJdDY]  
late adjustment收市后的调整 :%h1Q>F  
late stamping逾期加盖印花 :k_&Zd j,B  
latent reserve隐藏储备 ^W$R{`  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 )xy>:2!#Y  
law cost讼费 5@xR`g-  
law of bankruptcy破产法 +%XByY5  
law of diminishing return报酬递减规律；报酬递减法则 71@eJQ  
law of insolvency破产清盘法 { YQS fk  
lay member [Council of SEHK]外界理事〔联交所理事会〕 , @jtD*c)  
leading indicator领先指标；领先经济指标 u9 &$`N_G  
leap-frogging跳增 yzK<yvN  
lease租契；租约 v's1& %sM  
leasehold interest租赁权益；批租权益 :"Xnu%1  
leasehold property批租土地财产 #HgNwM  
leave pay假期工资 [ iTP:8  
ledger分类帐 4m<]qw
 
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 lW?}Ts~'  
ledger book分类帐簿