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