[相关讨论]注册会计师英语加试 [复制链接]

L: _z#"BN  
labour and material cost index劳工及材料成本指数 d3c.lD)L9  
LAF bid and offer rates流动资金调节机制的借入及拆出息率 )jOa!E
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laissez-faire policy自由放任政策 4;AF\De  
land cost element土地成本因素 f- XUto  
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|Ro
PV  
land premium地价 Po)U!5Tm  
Land Registry Trading Fund土地注册处营运基金 56)!&MF  
land revenue地价收入 B/;>v  
land transaction土地交易 :Dty([  
landed cost抵岸价格；卸岸成本 &za }THm  
land-holding company拥有土地的公司 GY%5N= u  
Laspeyres index formula拉斯佩尔指数公式 )9nW`d+  
last in, first out method [LIFO method]后进先出计算法 dNgA C){w  
last recorded price最后成交价 !CU-5bpu  
last trading price最后成交价 R$awo/'^  
late adjustment收市后的调整 ?(gha  
late stamping逾期加盖印花 }>6e-]MHfR  
latent reserve隐藏储备 )Dz]Pv]H'  
Law Concerning Merger and Conversion of Financial Institutions of Japan《日本金融机构的合并和转换的有关法律》 5.\p]>|G1  
law cost讼费 ee? d?:L  
law of bankruptcy破产法 6-|?ya  
law of diminishing return报酬递减规律；报酬递减法则 [P+kQBLpL  
law of insolvency破产清盘法 hV(^Y)f  
lay member [Council of SEHK]外界理事〔联交所理事会〕 8lM=v> Xc  
leading indicator领先指标；领先经济指标 h}a}HabA  
leap-frogging跳增 |J!mM<*K  
lease租契；租约 Ef`'r))  
leasehold interest租赁权益；批租权益 `D(V_WZ  
leasehold property批租土地财产 m538p.(LIR  
leave pay假期工资 n$C-^3c  
ledger分类帐 ]R""L<K%HF  
Ledger Accounting and Financial Information System [LAFIS]会计及财务资料系统 U3N d\b'0  
ledger book分类帐簿