[相关讨论]注册会计师英语加试 [复制链接]

L: TwUsVM(~  
labour and material cost index劳工及材料成本指数 hm6pxFkX_  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 EZ `}*Yr d  
laissez-faire policy自由放任政策 DiR'p`b~  
land cost element土地成本因素 ~M; gM]r;  
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〕 IW mHp]  
land premium地价 >HX)MwAP  
Land Registry Trading Fund土地注册处营运基金 fRFYJFc n  
land revenue地价收入 q}e]*]dJZ  
land transaction土地交易 9ClF<5?M  
landed cost抵岸价格；卸岸成本 58PKx5`D  
land-holding company拥有土地的公司 H<XlUCr_~+  
Laspeyres index formula拉斯佩尔指数公式 P|8e%P  
last in, first out method [LIFO method]后进先出计算法 FTbtAlqh<  
last recorded price最后成交价 LC76Qi;|k  
last trading price最后成交价 .5NZf4:C  
late adjustment收市后的调整 ]Cr]Pvab{  
late stamping逾期加盖印花 _
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latent reserve隐藏储备 w0X$rl1  
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》 $^ubo5%  
law cost讼费 "&}mAWT%If  
law of bankruptcy破产法 9GaL0OWo  
law of diminishing return报酬递减规律；报酬递减法则 BPqwDjW  
law of insolvency破产清盘法 O FQ{9  
lay member [Council of SEHK]外界理事〔联交所理事会〕 (<n>EF#  
leading indicator领先指标；领先经济指标 1P \up  
leap-frogging跳增 ^ISQ{M#_  
lease租契；租约 =:
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e  
leasehold interest租赁权益；批租权益 L/5z!  
leasehold property批租土地财产 m qpd  
leave pay假期工资 Ir^BC!<2>  
ledger分类帐 1-/ 4Y5?}  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 y6\ [1nZ  
ledger book分类帐簿