[相关讨论]注册会计师英语加试 [复制链接]

L: X903;&Cim  
labour and material cost index劳工及材料成本指数 7F}I .,<W  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 7@+0E2'  
laissez-faire policy自由放任政策 ?em)om  
land cost element土地成本因素 Z U f<
s?  
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〕 ^Ud`2 OW;2  
land premium地价 ~X`vRSrH  
Land Registry Trading Fund土地注册处营运基金 .Ddl.9p5  
land revenue地价收入 >6jyd{  
land transaction土地交易 2S!=2u +7  
landed cost抵岸价格；卸岸成本 *$^ME  
land-holding company拥有土地的公司 &(Xp_3PO  
Laspeyres index formula拉斯佩尔指数公式 ks(PH6:]<  
last in, first out method [LIFO method]后进先出计算法 tH>%`:  
last recorded price最后成交价 kIXLB!L2b^  
last trading price最后成交价 #BT= K  
late adjustment收市后的调整 P3lNns3  
late stamping逾期加盖印花 2eyvY|:Q>  
latent reserve隐藏储备 9&rn3hmP  
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》 |mMW"(~  
law cost讼费 V :d/;~  
law of bankruptcy破产法 >A2& Mjo  
law of diminishing return报酬递减规律；报酬递减法则 Ix1ec^?f  
law of insolvency破产清盘法 &^&k]JBaV  
lay member [Council of SEHK]外界理事〔联交所理事会〕 Mz
J5_}  
leading indicator领先指标；领先经济指标 2uiiTg>  
leap-frogging跳增 [0)iY%^  
lease租契；租约 N_/&xHw  
leasehold interest租赁权益；批租权益 l9P~,Ec4''  
leasehold property批租土地财产 s2w.V O  
leave pay假期工资 VMen:
  
ledger分类帐 v6oZD;;~  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 *dUnP{6g  
ledger book分类帐簿