[相关讨论]注册会计师英语加试 [复制链接]

L: jhK&Z7;  
labour and material cost index劳工及材料成本指数 uV=rLDY  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 p5>TL!4M  
laissez-faire policy自由放任政策 ^> ZQ:xs@(  
land cost element土地成本因素 , lT8gQ|u  
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〕 "RZ)pav?  
land premium地价 l&
5| =  
Land Registry Trading Fund土地注册处营运基金 Mm|HA
@W^  
land revenue地价收入 oa47TqFt  
land transaction土地交易 7zpwP  
landed cost抵岸价格；卸岸成本 }?8K
Fe7U  
land-holding company拥有土地的公司 ,O $F`0>9A  
Laspeyres index formula拉斯佩尔指数公式 \-
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last in, first out method [LIFO method]后进先出计算法 {/ZB>l@D>8  
last recorded price最后成交价 9JP{F  
last trading price最后成交价 x&8fmUS:@;  
late adjustment收市后的调整 0nG& LL5  
late stamping逾期加盖印花 Et N"K-X  
latent reserve隐藏储备 v"y e\ZG  
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》 ,T"(97"  
law cost讼费 rDm>R
m=  
law of bankruptcy破产法 $kkdB,y  
law of diminishing return报酬递减规律；报酬递减法则 %[;<'s5e~  
law of insolvency破产清盘法 _U/etlDTO  
lay member [Council of SEHK]外界理事〔联交所理事会〕 i8u9~F  
leading indicator领先指标；领先经济指标 ApjLY58=  
leap-frogging跳增 \>1M?  
lease租契；租约 dID]{  
leasehold interest租赁权益；批租权益 :IbrV@gN{@  
leasehold property批租土地财产 I-&/]<5y  
leave pay假期工资 v;jrAND  
ledger分类帐 nr-VzF7zu  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 {Yv |C)O  
ledger book分类帐簿