常用财务会计专业术语表J～Z.docVIP

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