[相关讨论]注册会计师英语加试 [复制链接]

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labour and material cost index劳工及材料成本指数 Loc8eToZ  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 qz lER  
laissez-faire policy自由放任政策 u7u~  
land cost element土地成本因素 ~,G]glu8  
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〕 _Ff
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land premium地价 Re\o v x9  
Land Registry Trading Fund土地注册处营运基金 XC}1_VWs  
land revenue地价收入 Xr2 Wa  
land transaction土地交易 `OLB';D  
landed cost抵岸价格；卸岸成本 fU`T\  
land-holding company拥有土地的公司 C,3T!\  
Laspeyres index formula拉斯佩尔指数公式 6>lW5U^yA\  
last in, first out method [LIFO method]后进先出计算法 XJ\ _V[WA  
last recorded price最后成交价 "Y(%oJS]D  
last trading price最后成交价 ;3 dM@>5[  
late adjustment收市后的调整 dL(4
mR8  
late stamping逾期加盖印花 g6`.qyVfz'  
latent reserve隐藏储备 |QMT A5  
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》 `{WCrw6)  
law cost讼费 Ss+F9J  
law of bankruptcy破产法 5Ny0b|+p  
law of diminishing return报酬递减规律；报酬递减法则 tB!|p6  
law of insolvency破产清盘法 ^:U;rHY  
lay member [Council of SEHK]外界理事〔联交所理事会〕 pdy+h{] 3  
leading indicator领先指标；领先经济指标 Lm.Ik
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leap-frogging跳增 H'']J9O  
lease租契；租约 8m \;P  
leasehold interest租赁权益；批租权益 y "<JE<X  
leasehold property批租土地财产 2t.fD@  
leave pay假期工资 qm~Kw!kV  
ledger分类帐 R<t&F\>  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统  @}Pw0vC  
ledger book分类帐簿