Land 土地，不動(dòng)產(chǎn)
Last-in, first-out 后進(jìn)先出
Lease 租賃
Leverage 杠桿效應(yīng)
Liability 負(fù)債
Life of a bond 年金期間
LIFO conformity rule 后進(jìn)先出法一致性規(guī)則
LIFO liquidation 后進(jìn)先出法清算
LIFO reserve 后進(jìn)先出法準(zhǔn)備
Line of credit 信用限額
Liquidation 清算 Liquidity 流動(dòng)性
Listed company 上市公司
Loan contract 貸款合同
Loan covenant 貸款契約
Long-lived assets 長(zhǎng)期資產(chǎn)
Long-term loan 長(zhǎng)期負(fù)債
Long-term debt ratio 長(zhǎng)期債務(wù)率
Long-term investments 長(zhǎng)期投資
Loss 虧損
Loss contingency 或有損失
Lower-of-cost-or-market rule 成本與市價(jià)孰低原則