常用财务会计专业术语表（2）J～Z（中英对照）.doc

JJournal(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LLast-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 carrybacks亏损抵前(前溯)Loss carryforwards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MMajor 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NNegative 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, see Zero-interest-bearing notes无息票据，见Zero-interest-bearing notesNonmonetary assets非货币性资产Nonreciprocal transfers非互惠性转让Nontrade receivables非商业应收款No-par stock无面值股票Normal shortages正常短缺Note(s)票据common普通票据discount贴现票据interest-bearing带息票据issuance of, at face value以票面金额签发票据Notes payable应付票据Notes receivable应收票据Notes to the financial statements财务报表附注Notational amount名义金额Not-sufficient funds (NSF) checks空头支票OO.A.S.D.I (old age, survivor, and disability insurance)O.A.S.D.I（联邦社保基金）Obligations (postretirement benefits)负债（退休后福利）Obsolescence过时，陈旧Off-balance-sheet financing资产负债表表外融资On-balance sheet financing资产负债表表内融资Operating activities经营活动Operating cycle营业周期Operating leases经营性租赁Option to purchase (franchises)选购权（特权）Ordinary annuity普通年金Original entry, book of原始分录Outstanding checks未兑现支票Overhead制造费用Owners equity, see Stockholders equity所有者权益，见Stockholders equityOwnership structure所有权结构PPaid-in capital实收资本Parenthetical explanations附加说明的解释Participating preferred stock参与分红优先股Participating securities参与分红股Par value面值of bonds债券的面值of stock issued股票发行的面值Par-value stock有面值的股票Payout ratio支付率，发放率Payroll deductions工资扣款Social Security taxes社会保障税unemployment taxes失业税Payroll taxes工资税Pensions养老金Pension Benefit Guaranty Corporation (PBGC)退休金保付公司(PBGC)Pension obligations养老金负债gain or loss利得或损失Percentage analysis比例分析Percentage-of-completion accounting method完工百分比法Percentage-of-receivables approach应收账款百分比法Percentage-of-sales approach销售百分比法Period costs期间费用Periodic inventory system定期盘存制Permanent accounts永久性账户Permanent differences永久性差异Perpetual inventory system永续盘存制Petty cash disbursements, imprest system for零用金支出，零用金预付制度Petty cash funds零用基金consigned goods托运商品goods in transit在途商品Physical inventory count实地盘存Plant assets固定资产Pledge质押Postage stamps on hand库存邮票Post-closing trial balance结账后平衡表Postdated checks远期支票Posting过账Practice Bulletins实务公报Preemptive privilege优先购买权Preemptive right优先认股权Preferred stock 优先股convertible可转换优先股redeemable可赎回的优先股Preferred stock outstanding发行在外的优先股Premiums 溢价Premium amortization, of bonds债券溢价摊销Premium bonds溢价债券Prepaid expense预付费用Prepayments预付款项Present value现值Pretax financial income税前收入PricewaterhouseCoopers普华永道Principal本金Prior period adjustments前期调整Product costs产品成本Product guarantees, see Guarantees产品担保，见GuaranteesProfitability ratios盈利能力比率Profit margin on sales ratio销售毛利率Promissory note本票Property dividends财产股利Purchase allowances购货折让Purchase commitments, valuation of购货承诺，购货承诺的计价Purchased goodwill外购商誉Purchased intangibles外购无形资产Purchase discounts购货折扣Purchase returns购货退回QQuality of earnings盈余质量Quarterly financial statements季报RRate of return on assets (ROA)资产报酬率（ROA）Ratios, see also specific ratios, e.g.: Cash debt coverage ratio比率，又见specific ratios（特定比率），如现金偿债能力比率activity经营比率，活动比率coverage偿债保障比率liquidity流动比率profitability盈利能力比率Ratio analysis比率分析Raw materials inventory原材料存货Reacquisition price重购价格Real accounts实账户Receivables turnover ratio应收款周转率Recourse追索权Recoverability tests可收回性测试Recovery of investment test (90% test)投资收回测试（90%测试）Recovery periods回收期Redeemable preferred stock可赎回的优先股Registered bonds记名债券Registrars证券发行登记处，股票转让登记处Related-party transactions, disclosure of关联方交易，对关联方交易的披露Repairs修理Replacements重置Research and development (R&D) costs研究开发费用Residual value余值Restatement重新表述Restructuring重组Retained earnings留存收益Retained earnings statement留存收益表Retrospective adjustment追溯调整Revenue expenditures营业支出Revenue recognition收入确认Reversing entries冲销分录Right of return退货权Risk风险cash flow现金流风险exchange rate汇率风险interest rate利率风险Risk management (derivatives)风险管理（衍生工具）SSales discounts销售折扣Sale-leasebacks售后租回Sales tax payable应付销售税Salvage value残值Sarbanes-Oxley Act of 20022002年萨班斯奥克斯利法案Secret reserves秘密准备Secured bonds担保债券Secured borrowing担保借款Segment disclosures分部披露Service costs保修成本Service lives使用寿命Settlement of debt清偿债务Short account空头账户Shortages, normal/abnormal正常/非正常短缺Short-term debt短期债务Short-term financial obligations短期负债Short-term financing短期融资Short-term investments短期投资Short-term nontrade notes payable短期非商业应付票据Short-term obligations短期债务Short-term receivables短期应收款Significant influence重大影响Simple interest单利Single-step income statements单步式损益表Single sum单一金额future value of单一金额复利终值present value of单一金额复利现值Sinking funds偿债基金Solvency偿债能力Solvency ratios偿债比率Special journals特种日记账Special purpose entities (SPEs)特殊目的实体(SPEs)Standard & Poors Corporation标准普尔公司Start-up costs开办费Statement of stockholders equity股东权益表Stock dividends股票股利Stock options股票期权Stock splits股票分割Stock warrants认股权证Sum-of-the-years-digits method年数总和法Tt-accountT形账户Taxable amounts应税金额Taxable income应纳税所得额Taxable temporary differences应纳税的暂时性差异Technology-related intangible assets与技术相关之无形资产Temporary accounts暂时性账户Temporary differences暂时性差异Three-column form of account三栏式账户Timeliness及时性Times interest earned ratio利息保障倍数Total comprehensive income全面收益Trade accounts receivable商业应收款Trade discounts商业折扣Trademark (trade name)商标Trade notes payable, see Notes payable应付商业票据，见Notes payable（应付票据）Trade receivables商业应收款Trading securities交易证券Travel advances预付差旅费Treasury bills短期国库券Treasury bonds长期国库券Treasury stock (shares)库存股票Trial balance. e.g.: Adjusted trial balance.试算表。如：调整后的试算表UUncollectible accounts receivable坏账Unearned revenues预收收入Units-of-production approach产量法Unsecured bonds无担保债券Unusual gains or losses非常损益VVested benefits既得利益VISA维萨信用卡WWeighted-average method加权平均法Weighted-average number of shares outstanding发行在外股票的加权平均数Working capital营运资本Work in process inventory在产品存货Worksheet(s)工作底稿Write-offs注销，冲销ZZero-interest-bearing notes零利率票据Zero-interest bonds无利息债券Zero-interest debenture bonds无利息信用债券8