L字彙

labor
labor budget
labor control
labor cost
labor cost sheet
labor hour method
labor hour rate
labor in process
labor standard
labor statement
labor turnover
labor variance
labor-saving device

land contract
land improvements

lease
lease-squares method

ledger
ledger accounts
ledger asset
ledger clerk
ledger control
ledger journal
ledger sheet
ledger transfer

legal budget
legal capital
legal debt limit
legal debt margin
legal entity
legal investment
legal liability
legal opinion
legal reserve
legal surplus
legal value

liability
liability account
liability between partners
liability certificate
liability dividend
liability for acceptance
liability for endorsement
liability insurance
liability reserve
liability to an outsider
liability under pending lawsuits

life annuity
life insurance premiums
life table
life tenant

limited annuity
limited audit
limited company，limited liability company
limited liability
limited partnership
limited-life asset

line of credit，credit line
line-item appropriation
line-production method

linear programming
linear responsibility chart，LRC
linear trend

liquid asset
liquid capital
liquid investment，temporary investment

liquidation
liquidation account
liquidation profit and loss
liquidation value

list of balance
list price

listed
listed securities

load factor
load factor pricing
load factor ratio

loans on collateral
loans payable
loans receivable
loans to subsidiaries

local improvement fund，special assessment fund
local improvement tax，special assessment

long
long account
long-end interest
long-form report
long-term bond
long-term budget
long-term compensation
long-term contract
long-term creditor
long-term debt
long-term lease
long-term liability
long-term notes payable

loss
loss and gain，profit and loss
loss on bad debts
loss on property retired
loss ratio

lost discount，discount lost
lost labor
lost time
lost usefulness

lot
lot method
lot number
lot-acceptance sampling，acceptance sampling
lot-tolerance percent defective

lump-sum allotment
lump-sum appropriation

LRC，linear responsibility chart
label
lag
landed price
language sheet
lapping
lapse
lapsing schedule
last-in first-out method，LIFO
lay days
lead time
leased property
leasehold
legacy
legatee
less-than-carload lot
lessee
lessor
letter of credit，L/C
letters of administration
leverage
levy
liaison organization
licensed public accountant
lien
liquidating dividend
liquidator
liquidity
literal symbol
loading
loan fund
loaned labor
loose-leaf ledger
loro accounts
lum-sum purchase

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