Land 土地，不动产

Last-in, first-out 后进先出

Lease 租赁

Leverage 杠杆效应

Liability 负债

Life of a bond 年金期间

LIFO conformity rule 后进先出法一致性规则

LIFO liquidation 后进先出法清算

LIFO reserve 后进先出法准备

Line of credit 信用限额

Liquidation 清算 Liquidity 流动性

Listed company 上市公司

Loan contract 贷款合同

Loan covenant 贷款契约

Long-lived assets 长期资产

Long-term loan 长期负债

Long-term debt ratio 长期债务率

Long-term investments 长期投资

Loss 亏损

Loss contingency 或有损失

Lower-of-cost-or-market rule 成本与市价孰低原则