L listed (securities) （證券）上市
L., (Led.) ledger 分類帳
L. lira 里拉
L. liter 公升
L. A. (L/A) letter of authority 授權(quán)書(shū)
L. A. liquid assets 流動(dòng)資產(chǎn)
L. B. letter book 書(shū)信備查簿
LB licensed bank 許可銀行
lb pound 磅
LC (L/C) letter of credit 信用證
LCL/FCL less than container load/full container load 拼裝/整拆
LCL/LCL less than container load/less than container load 拼裝/拼拆
L.& D. loans and discounts 放款及貼現(xiàn)
L&D loss and damage 損失和損壞
ldg. loading 裝（卸）貨
L/F ledger folio 分類帳頁(yè)數(shù)
LG letter of guarantee 保函
Li. liability 負(fù)債
LI letter of interest (intent) 意向書(shū)
lifo (LIFO) last in, first out 后進(jìn)先出法
L. I. P. (LIP) life insurance policy 人壽保險(xiǎn)單
LIRCs low interest rate currencies 低利率貨幣
L/M list of materials 材料清單
LMT local mean time 當(dāng)?shù)貥?biāo)準(zhǔn)時(shí)間
LRP limited recourse project 有限追索項(xiàng)目
LRPF limited recourse project financing 有限追索項(xiàng)目融資
l. s. lump sum 一次付款總額
l. s. t. local standard time 當(dāng)?shù)貥?biāo)準(zhǔn)時(shí)間
LT long term 長(zhǎng)期
Ltd. limited 有限（公司）
L., (Led.) ledger 分類帳
L. lira 里拉
L. liter 公升
L. A. (L/A) letter of authority 授權(quán)書(shū)
L. A. liquid assets 流動(dòng)資產(chǎn)
L. B. letter book 書(shū)信備查簿
LB licensed bank 許可銀行
lb pound 磅
LC (L/C) letter of credit 信用證
LCL/FCL less than container load/full container load 拼裝/整拆
LCL/LCL less than container load/less than container load 拼裝/拼拆
L.& D. loans and discounts 放款及貼現(xiàn)
L&D loss and damage 損失和損壞
ldg. loading 裝（卸）貨
L/F ledger folio 分類帳頁(yè)數(shù)
LG letter of guarantee 保函
Li. liability 負(fù)債
LI letter of interest (intent) 意向書(shū)
lifo (LIFO) last in, first out 后進(jìn)先出法
L. I. P. (LIP) life insurance policy 人壽保險(xiǎn)單
LIRCs low interest rate currencies 低利率貨幣
L/M list of materials 材料清單
LMT local mean time 當(dāng)?shù)貥?biāo)準(zhǔn)時(shí)間
LRP limited recourse project 有限追索項(xiàng)目
LRPF limited recourse project financing 有限追索項(xiàng)目融資
l. s. lump sum 一次付款總額
l. s. t. local standard time 當(dāng)?shù)貥?biāo)準(zhǔn)時(shí)間
LT long term 長(zhǎng)期
Ltd. limited 有限（公司）