会计学原理术语表J～Z.doc

JJ. Crew克鲁公司J. M. Smucker Company思马克公司J. P. MorganJ.P.，摩根Jack in the Box魔术盒食品公司Jaenicke, Henry R.杰尼克，亨利R.Japan日本Japan Airlines (JAL)日本航空JCPenney Company彭尼公司JDS-Uniphase捷迪讯光电公司Jenkins, Edmund L.詹金斯，埃德蒙德L.Jiambalvo, James金宝柏，詹姆士Jiffy Lube International杰斐润滑油国际公司Jim Walters Corporation吉姆沃尔特公司Job Creation and Worker Assistance Act of 20022002 年就业创造及工人援助法案John Deere and Company约翰迪尔公司John Deere Credit约翰迪尔信贷公司Johnson, Carrie约翰逊，卡丽Johnson, L. Todd约翰逊，L.托德Johnson Controls约翰逊控制公司Johnson & Johnson强生公司Jones, S. D.琼斯，S.D.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KKahn, Jeremy卡恩，杰里米Kaiser Aluminum恺撒铝业公司Kazenski, Paul M.卡赞斯奇，保罗M.Kellogg Co.家乐氏公司Kelly Services凯丽服务公司Kerwin, K.科尔文，K.Keystone Consolidated Industries基斯通联合工业公司KFC肯德基Khermouch, Gerry赫尔莫奇，格里Kimberly-Clark Corp.金佰利公司Kimco Realty金克地产公司King, Thomas E.金，托马斯 E.Kirk, Donald柯克，唐纳德KLM Royal Dutch Airlines荷兰皇家航空公司Kmart凯马特公司Kmart Holding凯马特控股公司Knight-Ridder, Inc.奈特里德报业集团Knutson, Peter H.纽森，彼得H.Kohls科尔氏公司KPMG毕马威会计师事务所Krispy Kreme脆奶油多纳圈公司Kroger克罗格公司Kurzweil Applied Intelligence Inc.库兹韦尔应用智能公司Kyowa Hakko Kogyo Co., Ltd.日本协和发酵工业株式会社LLabaton, S.拉巴顿，S.Lafley, A. G.拉弗雷，A.G.Land:土地cost of 土地成本decrease in土地的减少expenditures for土地费用increase in土地的增加Landsman, Wayne兰德斯曼，韦恩Largay, James A., 拉尔盖，詹姆士三世Large stock dividends大额股票股利Larson, R. k.拉森，R.K.Last-in, first-out (LIFO):后进先出adoption of后进先出的采用for inventory valuation存货计价的后进先出advantages of后进先出的优点approach of后进先出法and cost flow assumption后进先出与成本流动假设disadvantages of后进先出的缺点external indexes computations外部指标计算and FIFO后进先出与先进先出and future earning hedge后进先出与远期收益避险specific-goods特殊商品tax benefits纳税利益Lattice Semi莱迪思半导体公司Lavelle, Louis拉韦勒，路易斯Lawsuits诉讼Layers层LBO (leveraged buyout)杠杆收购LCM, see Lower-of-cost-or-marketLCM，见Lower-of-cost-or-market（成本与市价孰低）Leach, Jim里奇，吉姆Leases and leasing租赁accounting for, see Lease accounting租赁的会计处理，见Lease accountingadvantages of租赁的优点classifications of租赁的分类conceptual nature of租赁的概念特征and disclosure租赁与披露economics of租赁经济学environment for租赁的环境examples of租赁举例lessor types in出租人的租赁类型operating leases经营性租赁term of lese租赁期Lease accounting:租赁会计and bargain purchase option租赁会计与廉价选购权current vs. noncurrent classification in租赁会计的流动性与非流动性分类and disclosing lease data租赁会计与披露租赁数据and initial direct costs租赁会计与初始直接成本by lessee承租人的租赁会计by lessor出租人的租赁会计and residential values租赁会计与余值for sales-type leases租赁会计与销售型租赁special problems in租赁会计中的特殊问题unsolved problems in租赁会计中未解决的问题Lease receivable租赁应收款LeClere, Marc J.雷里尔，马克J.Ledger分类账，总账Legally restricted deposits受到法律限制的存款Lennard, A.莱纳德，A.LePeep Restaurants, Inc.里皮普餐馆Leslie Fay (company)莱斯利菲（公司）Lessee accounting承租人的会计处理of assets vs. liabilities租赁资产与租赁负债for bargain purchase option对廉价选购权的会计处理capitalization criteria for资本化标准capital lease method of资本性租赁capital vs. operating资本性租赁与经营性租赁operating method of经营性租赁for residual value对余值的会计处理for sale-leasebacks对出售回租的会计处理Lessor accounting出租人的会计处理benefits of出租人的好处and classification of leases出租人的会计处理与租赁的分类direct-financing method of直接融资型租赁and economics of leasing出租人的会计处理与租赁经济学for initial direct costs对初始直接成本的会计处理operating method of经营性租赁for residual value对余值的会计处理for sale-leasebacks对出售回租的会计处理for sales-type leases对销售型租赁的会计处理Lev, Baruch列弗，巴鲁克Level 8 Systems莱摩水准线八系统公司Leveraged buyout (LBO)杠杆收购（LBO）Leverage ratios杠杆比率Levitt, A.利维特，A.Liability(-ies)负债on balance sheets资产负债表中的负债contingent, see Loss contingencies; 或有负债，见Loss contingenciescurrent vs. noncurrent lease流动性租赁负债与非流动性租赁负债defined定义负债employee-related与雇员相关的负债environmental环境责任and FASB Interpretation No. 14负债与FASB第14号解释公告in lessee accounting租赁会计中的负债long-term长期负债minimum pension最低负债not fairly valued没有公允计量的负债pension养老金and SFAS No. 6负债与SFAS No. 6and SFAS No.45负债与SFAS No.45and SFAS No.150负债与SFAS No.150Liability approach负债法Liability awards, share-based基于股权的负债型奖励Liability valuation account负债计价账户Liberty International利宝国际Licenses特许权Lieberman, Joseph利伯曼，约瑟夫Liesman, S.莱斯曼，S.LIFO, see Last-in, first-outLIFO，见Last-in, first-out（后进先出）LIFO conformity rule后进先出法一致原则LIFO liquidations后进先出清算LIFO matches后进先出配比LIFO method, dollar-value美元币值后进先出法LIFO reserve后进先出储备LIFO retail methods后进先出零售价法changing from conventional retail method to从传统的零售价法转向后进先出零售价法and stable prices后进先出零售价法与稳定的价格Limited Brands Inc.有效品牌公司Limited-life intangibles使用寿命有限的无形资产accounting treatment for对使用寿命有限的无形资产的会计处理fair value tests for对使用寿命有限的无形资产的公允价值测试impairment of使用寿命有限的无形资产的减损Lipe, Robert C.莱普，罗伯特C.Liquid assets速动资产Liquidating dividends清算股利Liquidation清算Liquidity流动性Liquidity evaluation流动性评价Liquidity ratios流动比率Litigation诉讼Lloyds of London伦敦劳合社L90 Inc.L90公司Loan impairment, and SFAS No.114贷款减值，与SFAS No.114Loans贷款L借贷网（L）Loan write-offs贷款减记Lobbyists说客Lockbox accounts锁定账户Lowes Corporation洛斯公司Long Island Railroad (LIRR)长岛铁路公司Long-term assets长期资产Long-term bonds, 长期债券valuation of长期债券的计价Long-term borrowing长期借款Long-term contract losses长期合同损失Long-term debt长期债务analysis of长期债务的分析current maturities of一年内到期的长期负债on financial statements财务报表中的长期债务off-balance-sheet financing资产负债表表外融资的长期债务presentation of对长期债务的表述reporting对长期债务的报告and Concept Statement No.5长期债务与第5号概念公告and Concept Statement No.6长期债务与第6号概念公告and SFAS No.6长期负债与SFAS No.6and SFAS No.47长期负债与SFAS No.47and SFAS No.78长期负债与SFAS No.78Long-term investments长期投资Long-term liabilities长期负债on balance sheets资产负债表中的长期负债bonds payable应付债券long-term notes payable长期应付票据and reporting and analysis of debt长期负债与对债务的报告分析Long-term notes payable长期应付票据Loomis, Carol J.卢密斯，卡罗尔J.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and SFAS No.6损失与SFAS No.6Loss carrybacks亏损抵前(前溯)Loss carryforwards亏损抵后deferred tax assets recognized as被确认为亏损抵后的递延税收资产example示例operating经营亏损抵后period length for亏损抵后的期间长度with valuation allowance有计价备抵的亏损抵后without valuation allowance无计价备抵的亏损抵后Loss contingencies或有损失coupons息票environmental liabilities环境负债and FASB或有损失与FASBguarantee 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疑似Loss on impairments，应译为“减损损失”，经与原文出现的地方核对，此意较为吻合译者注。减损损失Loss measurement损失计量Louder, Martha L.拉奥特，玛撒L.Lower (floor)下限Lower-of-cost-or-market (LCM)成本与市价孰低applying应用and net realized value成本与市价孰低和可变现净值in practice实务中的成本与市价孰低and reporting market instead of cost成本与市价孰低以及以市价代替成本进行报告Lower-of-cost-or-market (LCM) rule成本与市价孰低原则LTV CorporationLTV公司Lubore, Seth卢保列，赛思Lucent Technologies朗讯科技公司Lump-sum exchange一揽子交易Lump-sum price总括价格Lump-sum purchases一揽子购置MMcCain, John迈克凯恩，约翰McConnell, Pat麦康诺，帕特McDermott, D.麦克德莫特，D.MacDonald, Elizabeth麦克唐纳，伊丽莎白McDonalds Corporation麦当劳公司McGee, Robert W.麦吉，罗伯特W.McGregor, Warren麦格雷戈，沃伦MacKay, Archibald E.麦凯，阿奇博尔德E.Mack Trucks, Inc.马克卡车公司McLean, Bethany麦克林，贝瑟尼McNamee, M.米克内米，M.MACRS, see Modified Accelerated Cost Recovery SystemMACRS，见Modified Accelerated Cost Recovery System（修正的加速成本回收制）McTauge, R.麦克塔格，R.Maher, Kris马赫尔，克里斯Major repair大修理Maker出票人Management管理当局Managements discussion and analysis (MD&A)管理层讨论及分析(MD&A)Managerial accounting管理会计Manufacturers Hanover Trust Co.汉华实业银行Manufacturing工业，制造业Maremount, Mark马雷蒙特，马克Marginal principle approach边际原则法Markdowns标低价格，减价Markdown cancellations标低价格之消除Marketable securities有价证券Market approach市场法Marketing-related intangible assets主要用于产品/服务之行销或促销的无形资产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Marriott万豪国际MasterCard万事达信用卡MasterNet万事达网Master valuation approach主计价法Mattel, Inc.美泰公司Maturity value (bonds)（债券）到期值Maxwell House麦斯威尔May Department Stores五月百货MD&A, see Managements discussion and analysisMD&A，见Managements discussion and analysis（管理层讨论及分析）Means, Grady米恩斯，格雷迪Means, Kathryn米恩斯，凯瑟琳Medicare医疗保险Mehring, James梅林，詹姆士Meineke Mufflers万利捷消音器Mellors, F.梅洛兹，F.Merchandising concerns商业企业Merck & Co., Inc.默克公司Mergers and acquisitions兼并与收购Merit rating人事考核，等级税率，风险等级考核Merrill Lynch美林证券Mesa Limited Partnerships梅莎有限合伙Metallgesellschaft五金股份公司Mexico墨西哥M&I BankM&I银行Microsoft Corporation微软公司MicroStrategy微略软件公司Midway中途公司Miller, G.S.米勒，G.S.Miller, Paul B. W.米勒，保罗B.W.Minimum lease payments最低租金Minimum liability, pension最低负债，养老金的最低负债computation of最低负债的计算financial statement presentation of财务报表中对最低负债的表述worksheet example of最低负债的工作表示例Minimum rental payments最低租赁付款额Misclassification errors误分类错误Model Business Corporate Act美国标准商事公司法Modified Accelerated Cost Recovery System (MACRS)修正的加速成本回收制（MACRS）example of示例optional straight-line method vs.选择性直线法与修正的加速成本回收制property classes财产分类and tax depreciation methods修正的加速成本回收制与税收折旧法Modified cash basis修正现金制Modified perpetual inventory system修正的永续盘存制Mohican Company莫希干公司Molex莫仕公司Mollenkamp, Carrick莫伦坎普，卡里克Molson Coors Brewing摩绅酿酒公司Monetary assets货币性资产Monetary exchange货币性交易Money-market funds货币市场基金Money-market savings certificates货币市场储蓄单Monsanto Chemical Corporation孟山都化学品公司Montavon Winery蒙特冯葡萄酒酿造厂Montgomery Ward蒙哥马利沃德百货公司Monthly financial statements月度财务报表Moodys Investors Service穆迪投资者服务公司Moran, M.莫兰，M.“More likely than not”“多半可能”Morgan Stanley摩根士丹利Morgenson, Gretchen摩根森，格雷琴Mortgages抵押Mortgage loan amounts抵押贷款金额Mortgage notes payable应付抵押票据Moses, O. Douglas摩西，O.道格拉斯Moto Photo, Inc.摩托影像公司Motorola Inc.摩托罗拉公司Mott, D.莫特，D.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Mumford of Wyoming怀俄明州的芒福德Myers, David梅耶斯，大卫Myers, John H.梅耶斯，约翰H.NNailor, H.雷诺，H.National Car Rental美国租车公司National Commission of Fraudulent Financial Reporting全国舞弊性财务报告委员会National Steel国家钢铁公司Natural expense classification按性质进行的费用分类Natural resources自然资源Navistar耐维斯达公司NBC TV国家广播电视台，NBC电视台NBC UniversalNBC环球Negative goodwill 负商誉Nesco Holdings, Inc.纳思科控股公司Net cash flow净现金流量direct method of determining直接法确定现金流量indirect method of determining间接法确定现金流量from investing/financing activities投资/融资活动的净现金流from operating activities经营活动的现金流Net income净利润cash flows vs.现金流与净利润and indirect method净利润与间接法Net losses净损失Net method净额法Net of cash discounts现金折扣净额Net operating loss (NOL)净经营损失Net periodic postretirement benefit cost退休后福利的期间净成本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New allowance account新的备抵账户New average unit cost新的单位平均成本Newmont Gold Company纽蒙特矿业公司News Corp.新闻公司New York Community Bancorp.纽约社区银行The New York Times纽约时报Nicholaisen, Don尼科莱森，唐90% test, see Recovery on investment test 90%测试，见Recovery on investment test（投资回收测试）Nissan (formerly Datsun)尼桑 (以前的达特桑)Noel, J.诺埃尔，J.Nokia Corporation诺基亚公司NOL, see Net operating lossNOL，见Net operating loss（净经营损失）NOL carrybacks, see Loss carrybacks净经营损失抵前，见Loss carrybacks（亏损抵前）NOL carryforwards, see Loss carryforwards净经营损失抵后，见Loss carryforwards（亏损抵后）Nominal accounts虚账户，名义账户Nominal rate名义利率Noncalculable purchase commitments无法预测不可计算的购货承诺Noncapitalization approach非资本化法Noncash charges/credits非现金支出/贷方Noncash transactions非现金交易Non-check payments, in Japan and Europe日本和欧洲的非支票付款Non-consolidated subsidiary未合并的子公司Noncontributory pension plans不用职工缴款的养老金计划Noncounterbalancing errors非自动抵销的差错，非自行更正的差错Noncurrent assets非流动资产Noncurrent receivables非流动应收款Nondetachable stock warrants不可分割的认股权证Nonfinancial measurements非财务计量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Nonpublic enterprise非公开公司Nonreciprocal transfers非互惠性转让Nontrade receivables非商业应收款No-par stock无面值股票Norby, William C.诺比，威廉姆C.Nordstrom诺思丹百货公司Norfolk Southern Corporation诺福克南方公司Normal shortages正常短缺Normand, Troy诺曼德，特罗伊Norris, Troy诺里斯，特罗伊Norris, Floyd诺里斯，佛洛伊德Nortel北电Northern Trust Company北方信托公司Northland Cranberries北方蔓越橘Northrop Grumman Corp.诺思罗普-格鲁曼公司Northwest Airlines西北航空Northwest Industries, Inc.西北工业公司Note(s)票据accounting for对票据的会计处理bonds vs.债券与票据choice of interest rate for票据的利率选择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issuance of, for property, goods, and services为购买产权、商品和服务而签发票据of noncash investing/financing activities非现金投资/融资活动的票据not issued at face value不是以票面金额签发的票据as present value-based measurement在现值基础上进行计量Notes payable应付票据Notes receivable应收票据and APB Opinion No.21应收票据与APB意见书第21号disposition of应收票据的转让impaired减损的应收票据recognition of应收票据的确认valuation of应收票据的计价Notes to the financial statements财务报表附注accounting policies in附注中的会计政策as disclosure technique财务报表附注作为一项披露技术pension plan reporting within在附注中报告的养老金计划postretirement benefits reporting within在附注中报告的退休后福利Notational amount名义金额Not-sufficient funds (NSF) checks空头支票Noven Pharmaceuticals, Inc.诺文医药品公司NRG EnergyNRG能源公司NRV, see Net realized valueNRV，见Net realized value（已实现净值）NSF (not-sufficient funds) checksNSF（存款不足）支票，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Occidental Petroleum西方石油Off-balance-sheet financing资产负债表表外融资disclosure of资产负债表表外融资的披露forms of资产负债表表外融资的形式and leases资产负债表表外融资与租赁rationale for资产负债表表外融资的基本原理and SEC stance on资产负债表表外融资与SEC的立场Ohio Edison俄亥俄爱迪生电力 公司Oil and gas industry, depletion issues in石油和天然气行业的折旧问题Old age, survivor, and disability insurance (O.A.S.D.I)联邦社保基金（O.A.S.D.I）Olofson, Roy奥罗扶逊，罗伊On-balance sheet financing资产负债表表内融资One-time items一次性项目Opdyke, Jeff奥普代克，杰夫OPEB, see Other postretirement benefitsOPEB，见Other postretirement benefits（他退休后福利）Operating activities经营活动cash provided by经营活动带来的现金流net cash flow computation from经营活动净现金流计算net income vs. net cash flow from净利润与经营活动的净现金流and securitizing receivables经营活动与证券化的应收款on statement of cash flows现金流量表中的经营活动Operating cycle营业周期Operating expense computation营业费用计算Operating leases经营性租赁Operating leases method经营性租赁法Operating loss carryforwards经营损失抵后Operating segments营业部门Operations营业Opinions of the Accounting Principles Board (APB Opinions)会计原则委员会意见书（APB意见书）No.10 (“Omnibus Opinion”)No.10（“总括意见”）No.18 (“The Equity Method of Accounting for Investments in Common Stock”)No.18（“普通股投资的权益法会计处理”）No.21 (“Interest on Receivables and Payables”)No.21（“应收款和应付款的利息”）No.22 (“Disclosure of Accounting Policies”)No.22（“会计政策的披露”）No. 28 (“Interim Financial Reporting”)No. 28（“中期财务报告”）No.29 (“Accounting for Nonmonetary Transactions”)No.29（“非货币性交易的会计处理”）No.30 (“Reporting the Results of Operations”)No.30（“报告经营成果”）Options, see Stock options期权，见Stock optionsOptional straight-line method可选的直线法Option to purchase (franchises)选购权（特权）Oracle Corporation甲骨文公司Ordinary annuity普通年金future value of普通年金的终值present value of普通年金的现值Original entry, book of原始分录Originating temporary difference初始产生的暂时性差异Other postretirement benefits (OPEB)其他退休后福利（OPEB）Outflows, cash现金流出Output产出in depreciation折旧的产出measures of产出计算Outstanding checks未兑现支票Overhead制造费用Overseas National Airways海外国民航空公司Overstatement of accrued revenue夸大应计收入Overstatement of purchases夸大购买Owens Corning, Inc.欧文斯科宁公司Owners equity, see Stockholders equity所有者权益，见Stockholders equityOwnership structure所有权结构Oxford Industries牛津工业公司Ozanian, Michael K.奥赞尼，迈克尔K.PPacific Bell太平洋电话公司Pacific Lighting太平洋灯饰Pacter, Paul A.帕克特，保罗A.Paid-in capital实收资本Paid-in capital in excess of par超面值实收资本Pan American Airlines泛美航空公司Panera Bread Company潘娜拉面包公司Paper checks纸质支票Paramount派拉蒙公司Parenthetical explanations附加说明的解释Partial period depreciation部分期间折旧Participating preferred stock参与分红优先股Participating securities参与分红股Par value面值as basis for fair value作为公允价值的基础of bonds债券的面值of stock issued股票发行的面值Par value method面值法Par-value stock有面值的股票Passage of title rule“所有权转移”原则“Past event”“过去的事项”Patents, business-method专利，商业方法Payee收款人Payment, date of (stock dividends)支付，股票的股利支付日Payout ratio支付率，发放率Payroll deductions工资扣款example of工资扣款的例子income tax withholding代扣所得税Social Security taxes社会保障税unemployment taxes失业税Payroll taxes工资税PBGC, see Pension Benefit Guaranty CorporationPBGC，见Pension Benefit Guaranty Corporation（退休金保付公司）PCAOB, see Public Company Accounting Oversight BoardPCAOB，见Public Compan