[相关讨论]注册会计师英语加试 [复制链接]

L: 7Sz?S_N/j  
labour and material cost index劳工及材料成本指数 "zIFxDR#  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 \6;=$f/?t  
laissez-faire policy自由放任政策 h^j?01*Et  
land cost element土地成本因素 `bc;]@"  
Land Fund [Hong Kong Special Administrative Region Government Land Fund]土地基金〔香港特别行政区政府土地基金〕 _0gKK2  
land premium地价 sBV4)xM  
Land Registry Trading Fund土地注册处营运基金 0@2mXO9f"  
land revenue地价收入 8p-=&cuo\@  
land transaction土地交易 au,t%8AC  
landed cost抵岸价格；卸岸成本 6rS$yjTX!  
land-holding company拥有土地的公司 pH`44KAuM  
Laspeyres index formula拉斯佩尔指数公式 $ "Bh]
-  
last in, first out method [LIFO method]后进先出计算法 :8A!HI}m{  
last recorded price最后成交价 9}z0J  
last trading price最后成交价 :{(w3<i  
late adjustment收市后的调整 7bDHXn  
late stamping逾期加盖印花 fvb=#58N_  
latent reserve隐藏储备 ]tY ^0a  
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》 *!^<m0  
law cost讼费 D/h/Y) Y  
law of bankruptcy破产法 ;;A2!w{}[i  
law of diminishing return报酬递减规律；报酬递减法则 $cu00
K  
law of insolvency破产清盘法 ~{}# )gGU  
lay member [Council of SEHK]外界理事〔联交所理事会〕 ?'"X"@r5  
leading indicator领先指标；领先经济指标 %p X6QRt?  
leap-frogging跳增 |a{Q0:  
lease租契；租约 1 ,5E`J  
leasehold interest租赁权益；批租权益 )*c>|7
G  
leasehold property批租土地财产 R-^96fFBy  
leave pay假期工资 1He{v#  
ledger分类帐 U?. 9D  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 vd6l7"0/  
ledger book分类帐簿