[相关讨论]注册会计师英语加试 [复制链接]

L: J)fS2Ni+  
labour and material cost index劳工及材料成本指数 XPEjMm'*b3  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 p-7dJ  
laissez-faire policy自由放任政策 lHGv:TN  
land cost element土地成本因素 s{q2C}=$?D  
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〕 kcYR:;y  
land premium地价 8Peqm?{5Y5  
Land Registry Trading Fund土地注册处营运基金 }dXL= ul  
land revenue地价收入 ttw@nv% @  
land transaction土地交易 |;_ yAL  
landed cost抵岸价格；卸岸成本 GS{9MGl  
land-holding company拥有土地的公司 UJm`GO  
Laspeyres index formula拉斯佩尔指数公式 16Xwtn72  
last in, first out method [LIFO method]后进先出计算法 %eah=e  
last recorded price最后成交价 =;{S>P!I(t  
last trading price最后成交价 'QV4= h`  
late adjustment收市后的调整 <K0lS;@K  
late stamping逾期加盖印花 wM&G-~9ujk  
latent reserve隐藏储备 V+Tj[: ok  
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》 *"4<&F S  
law cost讼费 uVO9r-O8p  
law of bankruptcy破产法 rb_G0/R  
law of diminishing return报酬递减规律；报酬递减法则 pj )I4C)  
law of insolvency破产清盘法 ry< P LRN  
lay member [Council of SEHK]外界理事〔联交所理事会〕 |(V%(_s  
leading indicator领先指标；领先经济指标 \D[BRE+  
leap-frogging跳增 ld?M,Qd  
lease租契；租约 OS9v.pz  
leasehold interest租赁权益；批租权益 k Z3tz?D
u  
leasehold property批租土地财产 T#BOrT>V  
leave pay假期工资 an7N<-?
 
ledger分类帐 5Ci}w|c/>  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 WIGb7}egR  
ledger book分类帐簿