[相关讨论]注册会计师英语加试 [复制链接]

L: .(vwIb8\_  
labour and material cost index劳工及材料成本指数 D{!IW!w  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 v0y(58Rz.  
laissez-faire policy自由放任政策 Xr{v~bf  
land cost element土地成本因素 0$njMnB2l  
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〕 I_BJH'!t  
land premium地价 ,0k;!YK  
Land Registry Trading Fund土地注册处营运基金 bZ6+,J  
land revenue地价收入 > P)w?:k  
land transaction土地交易 Wjc'*QCPl  
landed cost抵岸价格；卸岸成本 {b{s<@?  
land-holding company拥有土地的公司 y)*RV;^  
Laspeyres index formula拉斯佩尔指数公式 <uJ@:oWG7  
last in, first out method [LIFO method]后进先出计算法 ctUp=po  
last recorded price最后成交价 wS*E(IAl  
last trading price最后成交价 )X!,3Ca{43  
late adjustment收市后的调整 (#
'>(t(4  
late stamping逾期加盖印花 NO3/rJ6-  
latent reserve隐藏储备 *`U~?q}  
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》 0aAoV0fMDz  
law cost讼费 v2?ZQeHr_(  
law of bankruptcy破产法 ry!!9Z>9n  
law of diminishing return报酬递减规律；报酬递减法则 `2snz1>!j  
law of insolvency破产清盘法 u4j5w  
lay member [Council of SEHK]外界理事〔联交所理事会〕 Q20%"&Xp]  
leading indicator领先指标；领先经济指标 _g.{MT
Q  
leap-frogging跳增 $u.z*b_yy  
lease租契；租约 626r^c=  
leasehold interest租赁权益；批租权益 .u:GjL'$  
leasehold property批租土地财产 z:;CX@)*  
leave pay假期工资 VE24ToI?W"  
ledger分类帐 ]-q;4.  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 xA
/D'  
ledger book分类帐簿