[相关讨论]注册会计师英语加试 [复制链接]

L: y*}AX%8`e~  
labour and material cost index劳工及材料成本指数 Lwp-2`%  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 N )'8o}E  
laissez-faire policy自由放任政策 ?hxK/%)  
land cost element土地成本因素 6 M*b6  
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〕 CKx\V+\O  
land premium地价 :-$cd Z3E  
Land Registry Trading Fund土地注册处营运基金 l?})_1v,R  
land revenue地价收入 }PtI0mZ1  
land transaction土地交易 Jz=;mrW  
landed cost抵岸价格；卸岸成本 B"7$!Co  
land-holding company拥有土地的公司 qnabwF  
Laspeyres index formula拉斯佩尔指数公式 yQ<6p3  
last in, first out method [LIFO method]后进先出计算法 }/_('q@s\  
last recorded price最后成交价 d|>9rX+f  
last trading price最后成交价 z A2UFax=  
late adjustment收市后的调整 ?nB helW^  
late stamping逾期加盖印花 2ZU@>W  
latent reserve隐藏储备 ?+bTPl;%'  
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》 | \AbL!u  
law cost讼费 -;l`h RW  
law of bankruptcy破产法 h |s*i  
law of diminishing return报酬递减规律；报酬递减法则 D9}d]9]$  
law of insolvency破产清盘法 "CIpo/ebL  
lay member [Council of SEHK]外界理事〔联交所理事会〕 g@$0FY{Q  
leading indicator领先指标；领先经济指标 (xucZ  
leap-frogging跳增 gcX5Q^ `a=  
lease租契；租约 :X3
rd|;kc  
leasehold interest租赁权益；批租权益 bk/.<Rt  
leasehold property批租土地财产 [ P.@1mV  
leave pay假期工资 Iu)L3_+  
ledger分类帐 (jp1; #P!  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 )fxo )GS  
ledger book分类帐簿