[相关讨论]注册会计师英语加试 [复制链接]

L: 4r1<,{gCS  
labour and material cost index劳工及材料成本指数 3+(yI 4  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 T+;H#&  
laissez-faire policy自由放任政策 j?\$G.Y  
land cost element土地成本因素 =Y&9 qt  
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〕 3cOY0Z#T  
land premium地价 m!5HRjOO  
Land Registry Trading Fund土地注册处营运基金 'u(=eJ@1  
land revenue地价收入 (@)2PO/  
land transaction土地交易 n .f4z<  
landed cost抵岸价格；卸岸成本 .!yWF?T8  
land-holding company拥有土地的公司 E3S%s  
Laspeyres index formula拉斯佩尔指数公式 *$i;o3  
last in, first out method [LIFO method]后进先出计算法 %/l-A pu  
last recorded price最后成交价 7~wFU*P1  
last trading price最后成交价 Z}8k[*.  
late adjustment收市后的调整 qr)v'aC 3  
late stamping逾期加盖印花 j?:`-\w5  
latent reserve隐藏储备 @up&q  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 ]?0{(\  
law cost讼费 =oE_.ux\  
law of bankruptcy破产法 m$fQ`XzU  
law of diminishing return报酬递减规律；报酬递减法则 0A#*4ap  
law of insolvency破产清盘法 ^IX%dzM  
lay member [Council of SEHK]外界理事〔联交所理事会〕 + a-wv  
leading indicator领先指标；领先经济指标 [D3+cDph  
leap-frogging跳增 J| SwQE~  
lease租契；租约 .E+OmJwD  
leasehold interest租赁权益；批租权益 -7>^ rR V  
leasehold property批租土地财产 "7=
bL7wM&  
leave pay假期工资 C=N!z  
ledger分类帐 m`hGDp3  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 o]Z _@VI  
ledger book分类帐簿