会计学专业词汇英语翻译

应付长期飘扬    long-term notes payable

活页分类帐    loose-leaf ledger

来帐(国际汇兑)    loro accounts

损失    loss

损益    loss and gain，profit and loss

坏帐损失    loss on bad debts

资产报废损失    loss on property retired

损失比率(保险)    loss ratio

折扣丧失    lost discount，discount lost

虚耗人工    lost labor

虚耗时间    lost time

效用消失    lost usefulness

批    lot

分批法(生产)    lot method

批数    lot number

认可选样    lot-acceptance sampling，acceptance sampling

缺点空话率    lot-tolerance percent defective

线型责任图    LRC，linear responsibility chart

整数经费分配    lump-sum allotment

整数经费    lump-sum appropriation

整批购买    lum-sum purchase