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"l  l/  la  le  li  lm  lo  lu 
EnglishChineseReference
"let the buyer beware" principle 「買者自負」原則 HKEX glossary
"Lifeboat" levy 救市特別交易徵費 HKEX glossary
L/C (letter of credit) 信用證 Glossary of accounting terms
label 標號 Glossary of accounting terms
label 標簽 Glossary of accounting terms
label data 標號數據 Glossary of accounting terms
label record 標號記錄 Glossary of accounting terms
label variable 標號變量 Glossary of accounting terms
labeled price 標價 Glossary of accounting terms
labeling system 掛簽制 Glossary of accounting terms
labour 人工 Glossary of accounting terms
labour accounting 人工會計 Glossary of accounting terms
labour budget 人工預算 Glossary of accounting terms
labour control 人工控制 Glossary of accounting terms
labour control 人工管理 Glossary of accounting terms
labour cost 人工成本 Glossary of accounting terms
labour cost accounting 人工成本會計 Glossary of accounting terms
labour cost ratio 人工成本比率 Glossary of accounting terms
labour cost variance 人工成本差異 Glossary of accounting terms
labour day 勞動日 Glossary of accounting terms
labour day unit value 勞動日單價 Glossary of accounting terms
labour day value 勞動日值 Glossary of accounting terms
labour delay variance 誤工差異 Glossary of accounting terms
labour efficiency 人工效率 Glossary of accounting terms
labour efficiency report 人工效率報告 Glossary of accounting terms
labour efficiency standard 人工效率標準 Glossary of accounting terms
labour efficiency variance 人工效率差異 Glossary of accounting terms
labour efficiency variance 人工結構差異 Glossary of accounting terms
labour hour 工時 Glossary of accounting terms
labour hour method 工時法 Glossary of accounting terms
labour hour rate 工時率 Glossary of accounting terms
labour insurance 勞動保險 Glossary of accounting terms
labour intensive 勞動密集型 Glossary of accounting terms
labour mix variance 人工混合差異 Glossary of accounting terms
labour productivity 勞動生產率 Glossary of accounting terms
labour productivity of workers 工人勞動生產率 Glossary of accounting terms
labour protection expense 勞工保護費 Glossary of accounting terms
labour protection expense 勞動保護費 Glossary of accounting terms
labour quantity standard 人工工時標準 Glossary of accounting terms
labour quantity variance 人工工時差異 Glossary of accounting terms
labour rate standard 工資率格准 Glossary of accounting terms
labour rate variance 工資率差異 Glossary of accounting terms
labour related cost 人工相關成本 Glossary of accounting terms
labour safety measure 勞動安全措施 Glossary of accounting terms
labour standard cost 人工標準成本 Glossary of accounting terms
labour substitution variance 人工替代差異 Glossary of accounting terms
labour time ticket 工時記錄 Glossary of accounting terms
labour time variance 人工時間差異 Glossary of accounting terms
labour transfer note 人工轉移單 Glossary of accounting terms
labour turnover 人工周轉率 Glossary of accounting terms
labour turnover 工人流動率 Glossary of accounting terms
labour union expense 工會經費 Glossary of accounting terms
labour usage variance 人工工時差異 Glossary of accounting terms
labour usage variance 人工用量差異 Glossary of accounting terms
labour yield variance 人工報酬率差異 Glossary of accounting terms
lagging indicator 滯後經濟指標 Glossary of accounting terms
LAN (local area network) 局域綱 Glossary of accounting terms
LAN (local area network) 區域網絡 Glossary of accounting terms
land 土地 Glossary of accounting terms
land and building 土地和房屋 Glossary of accounting terms
land and building 土地和樓宇 Glossary of accounting terms
land appreciation tax 土地增值稅 Glossary of accounting terms
land bank 土地儲備 Glossary of accounting terms
land certificate 土地證 Glossary of accounting terms
land charge 土地負擔 Glossary of accounting terms
land charge 土地費用 Glossary of accounting terms
land expropriation right 土地徵用權 Glossary of accounting terms
land holding tax 土地持有稅 Glossary of accounting terms
land holding tax 土地閒置稅 Glossary of accounting terms
land improvement 土地改良工程 Glossary of accounting terms
land occupancy charge 場地使用費 Glossary of accounting terms
land occupancy charge payable 應交場地使用費 Glossary of accounting terms
land occupancy right 土地使用權 Glossary of accounting terms
land option 土地選購權 Glossary of accounting terms
land patent 土地專用證 Glossary of accounting terms
land patent 土地專利權 Glossary of accounting terms
land registration 土地登記 Glossary of accounting terms
land registry 土地登記處 Glossary of accounting terms
land registry 田土廳 Glossary of accounting terms
land requisition and resettlement compensation 土地徵用及遷移補償費 Glossary of accounting terms
land reserve 土地儲備 Glossary of accounting terms
land use right 土地使用權 Glossary of accounting terms
land use tax 土地使用稅 Glossary of accounting terms
land value tax 地價稅 Glossary of accounting terms
landed price 到岸價格 Glossary of accounting terms
landing account 卸貨清單 Glossary of accounting terms
landing charge 卸貨費 Glossary of accounting terms
landowner's royalty 土地問采使用費 Glossary of accounting terms
lapping 挪用現金 Glossary of accounting terms
lapping 截留現金 Glossary of accounting terms
lapsed policy 失效保單 Glossary of accounting terms
lapsed sales discount 銷售折扣逾期 Glossary of accounting terms
lapsing schedule 逐期折舊明細表 Glossary of accounting terms
large cap stock 大型股 HKEX glossary
large cap stock 大盤股 Glossary of accounting terms
Large Exposure Report Agreement 大額持倉匯報協議 HKEX glossary
large open position 大額未平倉合約 HKEX glossary
last exercise day 最後行使日 HKEX glossary
last in, first out (LIFO) 後進先出 HKEX glossary
last invoice price method 最近進價法 Glossary of accounting terms
 

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