[相关讨论]注册会计师英语加试 [复制链接]

L: g!i45-n3gt  
labour and material cost index劳工及材料成本指数 'SYo_!  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 )9S>ZZF  
laissez-faire policy自由放任政策 @vMA=v7a  
land cost element土地成本因素 1. D-FPK  
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〕 I2a6w<b  
land premium地价 _Cw:J|l.  
Land Registry Trading Fund土地注册处营运基金 uHIiH@S  
land revenue地价收入 f""`cdqAOh  
land transaction土地交易 y}v+c%d  
landed cost抵岸价格；卸岸成本 2qi'g:qe  
land-holding company拥有土地的公司 +p8BGNW,  
Laspeyres index formula拉斯佩尔指数公式 'u4ezwF;  
last in, first out method [LIFO method]后进先出计算法 ZvGgmLN  
last recorded price最后成交价 cV-1?h63  
last trading price最后成交价 hfcIvs/!  
late adjustment收市后的调整 !vn1v) 6  
late stamping逾期加盖印花 NWfAxkz{/  
latent reserve隐藏储备 WU4UZpz  
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》 n}mR~YqD  
law cost讼费 + <c^=&7Lq  
law of bankruptcy破产法 Wy]^Ub gW  
law of diminishing return报酬递减规律；报酬递减法则 f(D_FTTO  
law of insolvency破产清盘法 pr,p=4m{\  
lay member [Council of SEHK]外界理事〔联交所理事会〕 @=5qT]%U3J  
leading indicator领先指标；领先经济指标 I5AO?BzJ  
leap-frogging跳增 1ZJQs6  
lease租契；租约 |B
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leasehold interest租赁权益；批租权益 D^U: ih  
leasehold property批租土地财产 idRD![!UI  
leave pay假期工资 3K@@D
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ledger分类帐 !TAp+b  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 @>x pYV  
ledger book分类帐簿