[相关讨论]注册会计师英语加试 [复制链接]

L: B:TR2G9UT  
labour and material cost index劳工及材料成本指数 }CL"S_>1  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 j1$8# /r;c  
laissez-faire policy自由放任政策 W[bmzvJ_X  
land cost element土地成本因素 ,Dmc2D  
Land Fund [Hong Kong Special Administrative Region Government Land Fund]土地基金〔香港特别行政区政府土地基金〕 q-$`k  
land premium地价 Oft arD  
Land Registry Trading Fund土地注册处营运基金 Ji'(`9F&a  
land revenue地价收入 5i6
hp;=  
land transaction土地交易 5FKBv e@  
landed cost抵岸价格；卸岸成本 rt7<Q47QE  
land-holding company拥有土地的公司 AbwbAm+  
Laspeyres index formula拉斯佩尔指数公式 \p&~,%  
last in, first out method [LIFO method]后进先出计算法 +Lm4kA+aE5  
last recorded price最后成交价 UM%o\BiO  
last trading price最后成交价 }l0&a!C  
late adjustment收市后的调整 rnFM/GAy  
late stamping逾期加盖印花 =v~1qWX  
latent reserve隐藏储备 kTIYD o  
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》 5MTgK=c  
law cost讼费 \0;(VLN'U  
law of bankruptcy破产法 }-p[V$:S  
law of diminishing return报酬递减规律；报酬递减法则 %y[1H5)3<  
law of insolvency破产清盘法 8^^[XbH  
lay member [Council of SEHK]外界理事〔联交所理事会〕 q z&+=d@  
leading indicator领先指标；领先经济指标 m4w')r~  
leap-frogging跳增 k_|^kdWJ  
lease租契；租约 4'pS*v  
leasehold interest租赁权益；批租权益 V\~WvV  
leasehold property批租土地财产 sRHA."A!8  
leave pay假期工资 z2c5m  
ledger分类帐 -4#2/GXNO  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 b;mSQ4+  
ledger book分类帐簿