[相关讨论]注册会计师英语加试 [复制链接]

L: M%=V vE.I  
labour and material cost index劳工及材料成本指数 +uR|0Jo8X  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 u<8 f;C_  
laissez-faire policy自由放任政策 @NBWNgBv  
land cost element土地成本因素 $'$#Xn,hU  
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〕 =[Lo
9Sg  
land premium地价 EJqzh
i5  
Land Registry Trading Fund土地注册处营运基金 eF8!}|*N  
land revenue地价收入 g8+w?Zn}  
land transaction土地交易 g@WGd(o0)  
landed cost抵岸价格；卸岸成本 -ya0!D  
land-holding company拥有土地的公司 $`q8-+ {  
Laspeyres index formula拉斯佩尔指数公式 i!zh9,i>M  
last in, first out method [LIFO method]后进先出计算法 -w41Bvz0  
last recorded price最后成交价 8?qEv,W  
last trading price最后成交价 .H1kl)~V  
late adjustment收市后的调整 + -e8MvP  
late stamping逾期加盖印花 ]7WBoC8  
latent reserve隐藏储备 <pd6,
l\  
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》 q|
PB[*T  
law cost讼费 nquKeH   
law of bankruptcy破产法 (W~jr-O^  
law of diminishing return报酬递减规律；报酬递减法则 aQax85  
law of insolvency破产清盘法 Q;O\tl  
lay member [Council of SEHK]外界理事〔联交所理事会〕 6bL+q`3>  
leading indicator领先指标；领先经济指标 J"w!Q\_  
leap-frogging跳增 N*t91 X  
lease租契；租约 COS(pfC  
leasehold interest租赁权益；批租权益 /'|'3J]HP  
leasehold property批租土地财产 jF}z v  
leave pay假期工资 ]+\@ _1<ZI  
ledger分类帐 JL~QE-pvD  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 >V
~q`htth  
ledger book分类帐簿