常用财务会计专业术语表J～Z

JJournal(s)日记账Journalentry,general分录，普通日记账分录Journalizing编制分录；登日记账Judgmentsandestimates判断与估计Junkbonds垃圾债券LLast-in,first-out(LIFO)后进先出LBO(leveragedbuyout)杠杆收购LCM,Lower-of-cost-or-market成本与市价孰低Leaseaccounting租赁会计Leasereceivable租赁应收款Ledger分类账，总账Leverageratios杠杆比率Liability(-ies)负债Licenses特许权LIFOliquidations后进先出清算LIFOreserve后进先出储备LIFOretailmethods后进先出零售价法

Liquidassets速动资产Liquidatingdividends清算股利Liquidation清算Liquidity流动性Long-terminvestments长期投资Long-termliabilities长期负债Loss(es)损失accumulatedothercomprehensiveloss累计其他综合损失fromcontinuingoperations持续经营损失onfinancialstatements资产负债表中的损失inincomestatement损益表中的损失onpensionplans养老金计划的损失andpostretirementexpense损失与退休后的支出insale-leasebacks出售回租的损失onsaleofequipment设备销售损失Losscarry-backs亏损抵前（前溯）Losscarry—forwards亏损抵后Losscontingencies或有损失guaranteeandwarranty担保成本和保修成本

costslitigations,claims,andassessments诉讼，索赔和估价ofno-parstock无面值股票的或有损失premiums赠品self-insurance自身保险Lossimpairments减损损失Lossmeasurement损失计量Lump-sumexchange一揽子交易Lump-sumprice总括价格Lump-sumpurchases一揽子购置MMajorrepair大修理Maker出票人Management管理当局Managerialaccounting管理会计Marketablesecurities有价证券Marketrate市场利率，市场汇率Market-relatedassetvalue与市场有关的资产价值Marketvalue,andaccountingquality市价，市价与会计质量

Markup成本加成，加价Maturityvalue(bonds)（债券）到期值Mergersandacquisitions兼并与收购Modifiedperpetualinventorysystem修正的永续盘存制Monetaryassets货币性资产Monetaryexchange货币性交易Money-marketfunds货币市场基金Mortgages抵押Moving-averagemethod移动平均法Mulford,CharlesW.Multinationalcorporations跨国公司Multiple-stepincomestatements多步式收益表NNegativegoodwill负商誉Netcashflow净现金流量Netincome净利润Netlosses净损失Netmethod净额法Netrealizablevalue可实现净值

Netrealizedvalue(NRV)已实现净值Netsettlement净结算Networkingcapital净营运资本Neutrality中立性Nominalaccounts虚账户，名义账户Nominalrate名义利率Non-consolidatedsubsidiary未合并的子公司Non-interestbearingnotes,seeZero-interest-bearingnotes无息票据，见Zero-interest-bearingnotesNonmonetaryassets非货币性资产Nonreciprocaltransfers非互惠性转让Nontradereceivables非商业应收款No-parstock无面值股票Normalshortages正常短缺Note(s)票据common普通票据discount贴现票据interest-bearing带息票据issuanceof,atfacevalue以票面金额签发票据Notespayable应付票据Notesreceivable应收票据

Notestothefinancialstatements财务报表附注Notationalamount名义金额Not-sufficientfunds(NSF)checks空头支票OO.A.S.D.I(oldage,survivor,anddisabilityinsurance)O.A.S.D.I（联邦社保基金）Obligations(postretirementbenefits)负债（退休后福利）Obsolescence过时，陈旧Off-balance-sheetfinancing资产负债表表外融资On-balancesheetfinancing资产负债表表内融资Operatingactivities经营活动Operatingcycle营业周期Operatingleases经营性租赁Optiontopurchase(franchises)选购权（特权）Ordinaryannuity普通年金Originalentry,bookof原始分录Outstandingchecks未兑现支票

Overhead制造费用Owners’equity,seeStockholders’equity所有者权益，见StockholdersJequityOwnershipstructure所有权结构PPaid-incapital实收资本Parentheticalexplanations附加说明的解释Participatingpreferredstock参与分红优先股Participatingsecurities参与分红股Parvalue面值ofbonds债券的面值ofstockissued股票发行的面值Par-valuestock有面值的股票Payoutratio支付率，发放率Payrolldeductions工资扣款SocialSecuritytaxes社会保障税unemploymenttaxes失业税Payrolltaxes工资税Pensions养老金PensionBenefitGuarantyCorporation(PBGC)退休金保付公司(PBGC)

Pensionobligations养老金负债gainorloss利得或损失Percentageanalysis比例分析Percentage-of-completionaccountingmethod完工百分比法Percentage-of-receivablesapproach应收账款百分比法Percentage-of-salesapproach销售百分比法Periodcosts期间费用Periodicinventorysystem定期盘存制Permanentaccounts永久性账户Permanentdifferences永久性差异Perpetualinventorysystem永续盘存制Pettycashdisbursements,imprestsystemfor零用金支出，零用金预付制度Pettycashfunds零用基金consignedgoods托运商品goodsintransit在途商品Physicalinventorycount实地盘存Plantassets固定资产Pledge质押Postagestampsonhand库存邮票

Post-closingtrialbalance结账后平衡表Postdatedchecks远期支票Posting过账PracticeBulletins实务公报Preemptiveprivilege优先购买权Preemptiveright优先认股权Preferredstock优先股convertible可转换优先股redeemable可赎回的优先股Preferredstockoutstanding发行在外的优先股Premiums溢价Premiumamortization,ofbonds债券溢价摊销Premiumbonds溢价债券Prepaidexpense预付费用Prepayments预付款项Presentvalue现值Pretaxfinancialincome税前收入PricewaterhouseCoopers普华永道Principal本金Priorperiodadjustments前期调整Productcosts产品成本

Productguarantees,seeGuarantees产品担保，见GuaranteesProfitabilityratios盈利能力比率Profitmarginonsalesratio销售毛利率Promissorynote本票Propertydividends财产股利Purchaseallowances购货折让Purchasecommitments,valuationof购货承诺，购货承诺的计价Purchasedgoodwill外购商誉Purchasedintangibles外购无形资产Purchasediscounts购货折扣Purchasereturns购货退回QQualityofearnings盈余质量Quarterlyfinancialstatements季报RRateofreturnonassets(ROA)资产报酬率（ROA）

Ratios,seealsospecificratios,e.g.:Cashdebtcoverageratio比率，又见specificratios（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Ratioanalysis比率分析Rawmaterialsinventory原材料存货Reacquisitionprice重购价格Realaccounts实账户Receivablesturnoverratio应收款周转率Recourse追索权Recoverabilitytests可收回性测试Recoveryofinvestmenttest(90%test)投资收回测试（90%测试）Recoveryperiods回收期Redeemablepreferredstock可赎回的优先股Registeredbonds记名债券Registrars证券发行登记处，股票转让登记处Related-partytransactions,关联方交易，对关联方交易的披

disclosureof露Repairs修理Replacements重置Researchanddevelopment(R&D)costs研究开发费用Residualvalue余值Restatement重新表述Restructuring重组Retainedearnings留存收益Retainedearningsstatement留存收益表Retrospectiveadjustment追溯调整Revenueexpenditures营业支出Revenuerecognition收入确认Reversingentries冲销分录Rightofreturn退货权Risk风险cashflow现金流风险exchangerate汇率风险interestrate利率风险Riskmanagement(derivatives)风险管理（衍生工具）

SSalesdiscounts销售折扣Sale-leasebacks售后租回Salestaxpayable应付销售税Salvagevalue残值Sarbanes-OxleyActof20022002年萨班斯一奥克斯利法案Secretreserves秘密准备Securedbonds担保债券Securedborrowing担保借款Segmentdisclosures分部披露Servicecosts保修成本Servicelives使用寿命Settlementofdebt清偿债务Shortaccount空头账户Shortages,normal/abnormal正常/非正常短缺Short-termdebt短期债务Short-termfinancialobligations短期负债Short-termfinancing短期融资Short-terminvestments短期投资Short-termnontradenotespayable短期非商业应付票据

Short-termobligations短期债务Short-termreceivables短期应收款Significantinfluence重大影响Simpleinterest单利Single-stepincomestatements单步式损益表Singlesum单一金额futurevalueof单一金额复利终值presentvalueof单一金额复利现值Sinkingfunds偿债基金Solvency偿债能力Solvencyratios偿债比率Specialjournals特种日记账Specialpurposeentities(SPEs)特殊目的实体(SPEs)Standard&Poor’sCorporation标准普尔公司Start-upcosts开办费StatementofstockholdersJequity股东权益表Stockdividends股票股利Stockoptions股票期权

Stocksplits股票分割Stockwarrants认股权证Sum-of-the-years’-digitsmethod年数总和法Tt-accountT形账户Taxableamounts应税金额Taxableincome应纳税所得额Taxabletemporarydifferences应纳税的暂时性差异Technology-relatedintangibleassets与技术相关之无形资产Temporaryaccounts暂时性账户Temporarydifferences暂时性差异Three-columnformofaccount三栏式账户Timeliness及时性Timesinterestearnedratio利息保障倍数Totalcomprehensiveincome全面收益Tradeaccountsr