常用财务会计专业术语表(2)J～Z(共17页).doc

精选优质文档-倾情为你奉上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Liquida