[相关讨论]注册会计师英语加试 [复制链接]

L: "2e3 <:$  
labour and material cost index劳工及材料成本指数 XY0kd&N8  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 Y;af|?U*6:  
laissez-faire policy自由放任政策 pEB3qGA  
land cost element土地成本因素 *h^->+0n  
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〕 2[ sY?C  
land premium地价 L F?/60  
Land Registry Trading Fund土地注册处营运基金 "|\hTRQ  
land revenue地价收入 \Z*:l(  
land transaction土地交易 Ff<cY%t  
landed cost抵岸价格；卸岸成本 bR`
5g  
land-holding company拥有土地的公司 Vjs2Yenx  
Laspeyres index formula拉斯佩尔指数公式 -e_fn&2,Y  
last in, first out method [LIFO method]后进先出计算法 U$:^^Zt`B  
last recorded price最后成交价  %Z;RY5  
last trading price最后成交价 ,#a4P`q'iC  
late adjustment收市后的调整 &-/J~b)"  
late stamping逾期加盖印花 /P
jd"  
latent reserve隐藏储备 #rHMf%0  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 1$Up7=Dr=  
law cost讼费 #y\O+\4e  
law of bankruptcy破产法 8~y!X0Ov!  
law of diminishing return报酬递减规律；报酬递减法则 k?cX fj&  
law of insolvency破产清盘法 97c0bgI!+  
lay member [Council of SEHK]外界理事〔联交所理事会〕 qw+7.h#V  
leading indicator领先指标；领先经济指标 ^C gg1e1  
leap-frogging跳增 .+7n
@Sc  
lease租契；租约 Y XhZWo{B  
leasehold interest租赁权益；批租权益 \mF- L,yu  
leasehold property批租土地财产 fb f &bJT  
leave pay假期工资 R6~6b&-8  
ledger分类帐 I!zoo[/)%  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 +;,{`*W+N  
ledger book分类帐簿