本站大部份資料在 2016 年後就未更新，若資料內無明確標示資料時間，請預設該資料為過時資料並斟酌使用，謝謝
會計學英中對照名詞等資訊。
| 英文名稱 | 中文名稱 | |
|---|---|---|
| 56872395 | legal debt margin | 合法債務邊際 |
| 56872396 | legal entity | 合法個體 |
| 56872397 | legal investment | 合法投資 |
| 56872398 | legal liability | 法律責任 |
| 56872399 | legal opinion | 合法認定 |
| 56872400 | legal reserve | 法定公積，法定準備 |
| 56872401 | legal surplus | 法定盈餘 |
| 56872402 | legal value | 法定價值 |
| 56872403 | legatee | 遺產受贈人 |
| 56872404 | less-than-carload lot | 零擔貨運 |
| 56872405 | lessee | 承租人 |
| 56872406 | lessor | 出租人 |
| 56872407 | letter of credit，L/C | 信用狀 |
| 56872408 | letters of administration | 選定遺產管理人命令 |
| 56872409 | leverage | 挺率，財務槓桿作用 |
| 56872410 | levy | 征課 |
| 56872411 | liability | 負債 |
| 56872412 | liability account | 負債帳戶 |
| 56872413 | liability between partners | 合夥人間的責任 |
| 56872414 | liability certificate | 負債證明書 |
| 56872415 | liability dividend | 負債股利 |
| 56872416 | liability for acceptance | 承兌責任 |
| 56872417 | liability for endorsement | 背書責任 |
| 56872418 | liability insurance | 責任保險 |
| 56872419 | liability reserve | 負債準備 |
| 56872420 | liability to an outsider | 對外負債 |
| 56872421 | liability under pending lawsuits | 未了訴訟責任 |
| 56872422 | liaison organization | 聯綜組織 |
| 56872423 | licensed public accountant | 註冊會計師 |
| 56872424 | lien | 留置權 |
| 56872425 | life annuity | 終身年金 |
| 56872426 | life insurance premiums | 人壽保險費 |
| 56872427 | life table | 耐用年限表 |
| 56872428 | life tenant | 終身受益人 |
| 56872429 | limited annuity | 定期年金 |
| 56872430 | limited audit | 有限審核 |
| 56872431 | limited company，limited liability company | 有限公司 |
| 56872432 | limited liability | 有限責任 |
| 56872433 | limited partnership | 有限合夥 |
| 56872434 | limited-life asset | 有限壽年資產 |
| 56872435 | line of credit，credit line | 信用限額 |
| 56872436 | line-item appropriation | 分項經費 |
| 56872437 | line-production method | 線路生產法 |
| 56872438 | linear programming | 線型計劃 |
| 56872439 | linear responsibility chart，LRC | 線型責任圖 |
| 56872440 | linear trend | 直線趨勢 |
| 56872441 | liquid asset | 流動資產 |
| 56872442 | liquid capital | 流動資本 |
| 56872443 | liquid investment，temporary investment | 暫時投資 |
| 56872444 | liquidating dividend | 清算攤還股利 |