[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 eLfk\kk]Pc  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 ?k(7 LX0j  
laissez-faire policy自由放任政策 uc){+'[  
land cost element土地成本因素  @fl-3q  
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〕 3v1iy/ /  
land premium地价 'ZDp5pCC;  
Land Registry Trading Fund土地注册处营运基金 ,)vDeU  
land revenue地价收入 1ng!G 7g  
land transaction土地交易 FG.em  
landed cost抵岸价格；卸岸成本 Q
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land-holding company拥有土地的公司 ]7Tkkw$  
Laspeyres index formula拉斯佩尔指数公式 xLK<W"%
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last in, first out method [LIFO method]后进先出计算法 "eB$k40-  
last recorded price最后成交价 hhCrUn"  
last trading price最后成交价 VHIOwzC  
late adjustment收市后的调整 P\1L7%*lU  
late stamping逾期加盖印花 iOW#>66d  
latent reserve隐藏储备 5kCUaP
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Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 [OC5l>  
law cost讼费 w9< R#y[A  
law of bankruptcy破产法 Uq^#riq  
law of diminishing return报酬递减规律；报酬递减法则 Nn!+,;ut  
law of insolvency破产清盘法 W\d{a(*  
lay member [Council of SEHK]外界理事〔联交所理事会〕
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leading indicator领先指标；领先经济指标 snobT Q  
leap-frogging跳增 S[PE$tYT#t  
lease租契；租约 ,$s8GAmq  
leasehold interest租赁权益；批租权益 H4:`6 PSL  
leasehold property批租土地财产 >\KNM@'KI  
leave pay假期工资 1v.c 6~  
ledger分类帐 A%KDiIA  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 H[,i{dD  
ledger book分类帐簿