[相关讨论]注册会计师英语加试 [复制链接]

L: lxb
8xY  
labour and material cost index劳工及材料成本指数 X:q_c=X  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 #n})X,ip2  
laissez-faire policy自由放任政策 g
T1P*N;v  
land cost element土地成本因素 6* r cR]  
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〕 [e"RTTRfZ  
land premium地价 k 'zat3#f  
Land Registry Trading Fund土地注册处营运基金 *v #/Y 9}  
land revenue地价收入 ]W9B6G_  
land transaction土地交易 ]rX9MA6  
landed cost抵岸价格；卸岸成本 H7IW"UkBR  
land-holding company拥有土地的公司 9Vh
_[^bR  
Laspeyres index formula拉斯佩尔指数公式 ubGs/Vzye  
last in, first out method [LIFO method]后进先出计算法 !L\'Mk/=A  
last recorded price最后成交价 $-G`&oT  
last trading price最后成交价 snMQ"ju  
late adjustment收市后的调整 lmFA&s"m  
late stamping逾期加盖印花 (r F?If  
latent reserve隐藏储备 emWGIo  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 >!BFt$sd  
law cost讼费 3IyZunFT  
law of bankruptcy破产法 h`?k.{})M  
law of diminishing return报酬递减规律；报酬递减法则 ?JqjYI{$  
law of insolvency破产清盘法 /7p>7q9g  
lay member [Council of SEHK]外界理事〔联交所理事会〕 Di.;<v#FL  
leading indicator领先指标；领先经济指标 z}APR@?`n8  
leap-frogging跳增 sd!sus|( R  
lease租契；租约 zl)&U=
4l  
leasehold interest租赁权益；批租权益 GXeAe}T  
leasehold property批租土地财产 6"%qv`.Fp  
leave pay假期工资 P4%>k6X  
ledger分类帐 LZV}U*  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 _Y#Bm/*  
ledger book分类帐簿