[相关讨论]注册会计师英语加试 [复制链接]

L: =zeLs0s;  
labour and material cost index劳工及材料成本指数 ]t)M}^w  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 -! ,]Y10  
laissez-faire policy自由放任政策 \.P}`Bpa  
land cost element土地成本因素 WWW#s gM%  
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〕  \t# 9zn>  
land premium地价 3D{4vMm
X  
Land Registry Trading Fund土地注册处营运基金 nFn F_  
land revenue地价收入 t* vg]Yc  
land transaction土地交易 F.pHL)37  
landed cost抵岸价格；卸岸成本 |$w={N^4  
land-holding company拥有土地的公司 N5s
|a5  
Laspeyres index formula拉斯佩尔指数公式 NK9WrUj)  
last in, first out method [LIFO method]后进先出计算法 ^>8]3@ Nh  
last recorded price最后成交价 q'F_j"  
last trading price最后成交价 6'Yn| A  
late adjustment收市后的调整 <hZ}34?]i2  
late stamping逾期加盖印花 ~}-p5q2  
latent reserve隐藏储备 ;[%}Xx  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 l$VxE'&LQ  
law cost讼费 I"32[?0 (;  
law of bankruptcy破产法 U
@J/  
law of diminishing return报酬递减规律；报酬递减法则 B9IXa;  
law of insolvency破产清盘法 \1mM5r~  
lay member [Council of SEHK]外界理事〔联交所理事会〕 yC0f/O  
leading indicator领先指标；领先经济指标 >'-w%H/  
leap-frogging跳增 ;%7XU~<a  
lease租契；租约 Cxk$ "_  
leasehold interest租赁权益；批租权益 !N8)C@=  
leasehold property批租土地财产 ?ey&Un"  
leave pay假期工资 uxC   
ledger分类帐 %Mng8r  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 R #3Q$   
ledger book分类帐簿