25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 Walter's Corporation吉姆·沃尔特公司Job Creation and Worker Assistance Act of 2002《2002 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., Ⅲ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。