常用财务会计专业术语表（2）J～Z.doc

PAGE PAGE 3 J Journal(s) 日记账 Journal entry, general 分录，普通日记账分录 Journalizing 编制分录；登日记账 Judgments and estimates 判断与估计 Junk bonds 垃圾债券 L Last-in, first-out (LIFO) 后进先出 LBO (leveraged buyout) 杠杆收购 LCM, Lower-of-cost-or-market 成本与市价孰低 Lease accounting 租赁会计 Lease receivable 租赁应收款 Ledger 分类账，总账 Leverage ratios 杠杆比率 Liability(-ies) 负债 Licenses 特许权 LIFO liquidations 后进先出清算 LIFO reserve 后进先出储备 LIFO retail methods 后进先出零售价法 Liquid assets 速动资产 Liquidating dividends 清算股利 Liquidation 清算 Liquidity 流动性 Long-term investments 长期投资 Long-term liabilities 长期负债 Loss(es) 损失 accumulated other comprehensive loss 累计其他综合损失 from continuing operations 持续经营损失 on financial statements 资产负债表中的损失 in income statement 损益表中的损失 on pension plans 养老金计划的损失 and postretirement expense 损失与退休后的支出 in sale-leasebacks 出售回租的损失 on sale of equipment 设备销售损失 Loss carry－backs 亏损抵前(前溯) Loss carry－forwards 亏损抵后 Loss contingencies 或有损失 guarantee and warranty costs 担保成本和保修成本 litigations, claims, and assessments 诉讼，索赔和估价 of no-par stock 无面值股票的或有损失 premiums 赠品 self-insurance 自身保险 Loss impairments 减损损失 Loss measurement 损失计量 Lump-sum exchange 一揽子交易 Lump-sum price 总括价格 Lump-sum purchases 一揽子购置 M Major repair 大修理 Maker 出票人 Management 管理当局 Managerial accounting 管理会计 Marketable securities 有价证券 Market rate 市场利率，市场汇率 Market-related asset value 与市场有关的资产价值 Market value, and accounting quality 市价，市价与会计质量 Markup 成本加成，加价 Maturity value (bonds) （债券）到期值 Mergers and acquisitions 兼并与收购 Modified perpetual inventory system 修正的永续盘存制 Monetary assets 货币性资产 Monetary exchange 货币性交易 Money-market funds 货币市场基金 Mortgages 抵押 Moving-average method 移动平均法 Mulford, Charles W. Multinational corporations 跨国公司 Multiple-step income statements 多步式收益表 N Negative goodwill 负商誉 Net cash flow 净现金流量 Net income 净利润 Net losses 净损失 Net method 净额法 Net realizable value 可实现净值 Net realized value (NRV) 已实现净值 Net settlement 净结算 Net working capital 净营运资本 Neutrality 中立性 Nominal accounts 虚账户，名义账户 Nominal rate 名义利率 Non-consolidated subsidiary 未合并的子公司 Non-interest bearing notes