[相关讨论]注册会计师英语加试 [复制链接]

L: >q
"dLZ  
labour and material cost index劳工及材料成本指数 |[SHpcq>  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 (95|DCL  
laissez-faire policy自由放任政策 YX$(Sc3.6  
land cost element土地成本因素 vpQ&vJfR  
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〕 0<,{poMM  
land premium地价 &<A,\M  
Land Registry Trading Fund土地注册处营运基金 ;wn9 21r  
land revenue地价收入 4ud(5m;Rle  
land transaction土地交易 GG%b"d-  
landed cost抵岸价格；卸岸成本 J"`V
A_[  
land-holding company拥有土地的公司 z`{sD]  
Laspeyres index formula拉斯佩尔指数公式 /K:r4Kw  
last in, first out method [LIFO method]后进先出计算法 FZ"n6hWA  
last recorded price最后成交价 }y(t')=9  
last trading price最后成交价 j-<-!jTd  
late adjustment收市后的调整 n7[nl43  
late stamping逾期加盖印花 %7#<K\])  
latent reserve隐藏储备 GA^hev  
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》 +_5*4>MC  
law cost讼费 6,>$Jzs)5E  
law of bankruptcy破产法 Hjm> I'9  
law of diminishing return报酬递减规律；报酬递减法则
IZZAR  
law of insolvency破产清盘法 thjr1y.e  
lay member [Council of SEHK]外界理事〔联交所理事会〕 Z& _kq|  
leading indicator领先指标；领先经济指标 Qit&cnO
 
leap-frogging跳增 wvv+~K9jq  
lease租契；租约 f:>y'#P  
leasehold interest租赁权益；批租权益 Od!)MQ*,  
leasehold property批租土地财产 .S k+"iH 5  
leave pay假期工资 Zxebv#4  
ledger分类帐 c8uaZvfW  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 *:%&z?<Fw  
ledger book分类帐簿