[相关讨论]注册会计师英语加试 [复制链接]

L: fn3D
oD+I  
labour and material cost index劳工及材料成本指数 'GF<_3I2l  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 WR zIK09@  
laissez-faire policy自由放任政策 }$oZZKS  
land cost element土地成本因素 4<btWbk5u*  
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〕 rCsH 0:l8P  
land premium地价 j"Z9}F@  
Land Registry Trading Fund土地注册处营运基金 L"It0C  
land revenue地价收入 OrRU$5Lo  
land transaction土地交易 )Im3';qt  
landed cost抵岸价格；卸岸成本 F7&Oc)f"B  
land-holding company拥有土地的公司 jRBKy8?[C  
Laspeyres index formula拉斯佩尔指数公式 1Q!^%{Y;  
last in, first out method [LIFO method]后进先出计算法 HV[*=Qi  
last recorded price最后成交价 yP"D~u  
last trading price最后成交价 9Itj@ps  
late adjustment收市后的调整 7hAc6M$h;  
late stamping逾期加盖印花 = KJ_LE~)  
latent reserve隐藏储备 a=r^?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》 4<A+Tf  
law cost讼费 Ou5,7Ne  
law of bankruptcy破产法 gE$@:j  
law of diminishing return报酬递减规律；报酬递减法则 "ZR^w5  
law of insolvency破产清盘法 {SwvUWOf"  
lay member [Council of SEHK]外界理事〔联交所理事会〕 *kq>Z 06'i  
leading indicator领先指标；领先经济指标 ."h>I @MH  
leap-frogging跳增 l~#%j( Yo  
lease租契；租约 1z-Q~m@@  
leasehold interest租赁权益；批租权益 9$=o({  
leasehold property批租土地财产 PS/00F/Ak  
leave pay假期工资 PbIir=  
ledger分类帐 +8 }p- <a  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 x}7`Q:k=  
ledger book分类帐簿