[相关讨论]注册会计师英语加试 [复制链接]

L: F]@vmzr  
labour and material cost index劳工及材料成本指数 w4<1*u@${  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 b;` gxXeL  
laissez-faire policy自由放任政策 {<o_6 z`$  
land cost element土地成本因素 i]a 5cn  
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〕 M%5qx,JQY  
land premium地价 <
5rp$AzT  
Land Registry Trading Fund土地注册处营运基金 7'z{FSS  
land revenue地价收入 ,IF3VE&r  
land transaction土地交易 8-3]Bm!  
landed cost抵岸价格；卸岸成本 uV`r_P  
land-holding company拥有土地的公司 ^.aFns{wv  
Laspeyres index formula拉斯佩尔指数公式 }p$>V,u  
last in, first out method [LIFO method]后进先出计算法 vzM8U>M  
last recorded price最后成交价 thIuK V{CO  
last trading price最后成交价 ,<0R'R  
late adjustment收市后的调整 &eKnLGKD  
late stamping逾期加盖印花 |jH- bm  
latent reserve隐藏储备 Lqq RuKi  
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》 r) ;U zd  
law cost讼费 zBtlkBPu  
law of bankruptcy破产法 2'Cwx-_ G`  
law of diminishing return报酬递减规律；报酬递减法则 d5T M_C  
law of insolvency破产清盘法 FY+0r67]  
lay member [Council of SEHK]外界理事〔联交所理事会〕 "MQy>mD6  
leading indicator领先指标；领先经济指标 A-Be}A  
leap-frogging跳增 =7wI/5iN  
lease租契；租约 fmrd7*MW  
leasehold interest租赁权益；批租权益  q}p&<k  
leasehold property批租土地财产 Fy37I/#)r&  
leave pay假期工资 WcqQR))n  
ledger分类帐 *UhYX)J  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 j\k|5="w-  
ledger book分类帐簿