[相关讨论]注册会计师英语加试 [复制链接]

L: -^7n+ QX  
labour and material cost index劳工及材料成本指数 bD PT1A`F  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 _26F[R1><~  
laissez-faire policy自由放任政策 U z6XQskX  
land cost element土地成本因素 E^. =^bR  
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〕 !b+Kasss9  
land premium地价 Z?-l-sK  
Land Registry Trading Fund土地注册处营运基金 7e&%R4{b  
land revenue地价收入 Bhrp"l +|  
land transaction土地交易 o,RLaS,BK'  
landed cost抵岸价格；卸岸成本 \6${Na'\  
land-holding company拥有土地的公司 Fc<+ N0M{  
Laspeyres index formula拉斯佩尔指数公式 = 8%+$vX  
last in, first out method [LIFO method]后进先出计算法 VN8ao0^d;d  
last recorded price最后成交价 ?5 d3k%  
last trading price最后成交价 Ws`P(WHm  
late adjustment收市后的调整 0qV!-i  
late stamping逾期加盖印花 +<H)DPG<  
latent reserve隐藏储备 `p %&c%*A  
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》 `4 A%BKYB  
law cost讼费 ^T|~L
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law of bankruptcy破产法 ;=6~,k)  
law of diminishing return报酬递减规律；报酬递减法则 5<ycF_  
law of insolvency破产清盘法 w#,C{6  
lay member [Council of SEHK]外界理事〔联交所理事会〕 +d736lLe%  
leading indicator领先指标；领先经济指标 b mO[9 )G  
leap-frogging跳增 DP9hvu/85  
lease租契；租约 |ldRs'c{  
leasehold interest租赁权益；批租权益 y(8AxsROp  
leasehold property批租土地财产 fz8 eL:i:  
leave pay假期工资 m.p{+_@M&  
ledger分类帐 9
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Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 #SRGVa`x  
ledger book分类帐簿