会计学专业词汇英语翻译
直线趋势 linear trend分项经费 line-item appropriation
线路生产法 line-production method
流动资产 liquid asset
流动资本 liquid capital
暂时投资 liquid investment，temporary investment
清算摊还股利 liquidating dividend
清算 liquidation
清算变产帐目 liquidation account
清算损益 liquidation profit and loss
清算价值 liquidation value
清算人 liquidator
清偿力 liquidity
余额表 list of balance
定价 list price
上市 listed
上市证券 listed securities
文字标号 literal symbol
负荷因素 load factor
负荷因素定价 load factor pricing
负荷因素比率 load factor ratio
附加，间接费用 loading
贷款基金 loan fund
借用人工 loaned labor
证券担保债款 loans on collateral
应付借款 loans payable
应收贷款 loans receivable
附属机关放款 loans to subsidiaries
地方改良基金，特赋基金 local improvement fund，special assessment fund
地方改良赋税，特赋 local improvement tax，special assessment
多头 long
多头帐户 long account
递减付息 long-end interest
详细查帐报告 long-form report
长期债券 long-term bond
长期预算 long-term budget
长期报酬 long-term compensation
长期合约 long-term contract
长期债权人 long-term creditor
长期债务 long-term debt
长期租赁 long-term lease
长期负债 long-term liability
