[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 l|Z<p
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LAF bid and offer rates流动资金调节机制的借入及拆出息率 `Qg#`  
laissez-faire policy自由放任政策 Y2B",v"  
land cost element土地成本因素 VZRM=;V  
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〕 \`MX\OR  
land premium地价 =D"H0w <zw  
Land Registry Trading Fund土地注册处营运基金 4NN81~v 4  
land revenue地价收入 aV6l"A]  
land transaction土地交易 uQYBq)p|  
landed cost抵岸价格；卸岸成本 zq?
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land-holding company拥有土地的公司 \B$Q%\-PX  
Laspeyres index formula拉斯佩尔指数公式 -T
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last in, first out method [LIFO method]后进先出计算法 I {o\d'/  
last recorded price最后成交价 } XJZw|n  
last trading price最后成交价 5V($|3PI  
late adjustment收市后的调整 ,M)NC%0X  
late stamping逾期加盖印花 `Qc_]CWYH  
latent reserve隐藏储备 u>cU*E4/  
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》 EXrOP]Kl  
law cost讼费 RwR.*?#  
law of bankruptcy破产法 =)p/p6  
law of diminishing return报酬递减规律；报酬递减法则 u40k9vh  
law of insolvency破产清盘法 ;44?`[oP  
lay member [Council of SEHK]外界理事〔联交所理事会〕 G|"`kAa  
leading indicator领先指标；领先经济指标 c/g"/ICs  
leap-frogging跳增 cHG>iW9C  
lease租契；租约 *YhX6J1  
leasehold interest租赁权益；批租权益 -A\J:2a|  
leasehold property批租土地财产 HxgH*IMs  
leave pay假期工资  @rh1W$  
ledger分类帐 unUCn5hJ=  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 DW,fh8w  
ledger book分类帐簿