[相关讨论]注册会计师英语加试 [复制链接]

L: Wj3H  y4  
labour and material cost index劳工及材料成本指数 Ii9vA ^53  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 ZpdM[\Q-  
laissez-faire policy自由放任政策 -&&mkK B!  
land cost element土地成本因素 V;z?m)ur  
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〕 Ze~\=X" "  
land premium地价 ;HC"hEc!  
Land Registry Trading Fund土地注册处营运基金 -{<%Wt9  
land revenue地价收入 R6!3Y/Q@  
land transaction土地交易 U!Lws#\X  
landed cost抵岸价格；卸岸成本 @.5Ybgn  
land-holding company拥有土地的公司 UeRenp  
Laspeyres index formula拉斯佩尔指数公式  [W;14BD7  
last in, first out method [LIFO method]后进先出计算法 LP87X-qkjW  
last recorded price最后成交价 i"b*U5k  
last trading price最后成交价 LC}]6  
late adjustment收市后的调整 K@fxCj*}  
late stamping逾期加盖印花 T4UY%E!0  
latent reserve隐藏储备 h$k(|/+  
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》 1?*vqdt  
law cost讼费 JvG t=v  
law of bankruptcy破产法 n_!& Wr^CX  
law of diminishing return报酬递减规律；报酬递减法则 U3Q'ZT  
law of insolvency破产清盘法 iCHZ{< k  
lay member [Council of SEHK]外界理事〔联交所理事会〕 9Hu%Z/[!p  
leading indicator领先指标；领先经济指标 5E%W;$3Pb  
leap-frogging跳增 Y8P  
lease租契；租约 l0 1Lg6+S  
leasehold interest租赁权益；批租权益 `*slQ}i  
leasehold property批租土地财产 F[+sc Mx!G  
leave pay假期工资 VTF),e!  
ledger分类帐 BG|Kw)z*KM  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 CzK X}  
ledger book分类帐簿