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 | |
|---|---|---|
| 56872445 | liquidation | 清算 |
| 56872446 | liquidation account | 清算變產帳目 |
| 56872447 | liquidation profit and loss | 清算損益 |
| 56872448 | liquidation value | 清算價值 |
| 56872449 | liquidator | 清算人 |
| 56872450 | liquidity | 清償力 |
| 56872451 | list of balance | 餘額表 |
| 56872452 | list price | 定價 |
| 56872453 | listed | 上市 |
| 56872454 | listed securities | 上市證券 |
| 56872455 | literal symbol | 文字標號 |
| 56872456 | load factor | 負荷因素 |
| 56872457 | load factor pricing | 負荷因素定價 |
| 56872458 | load factor ratio | 負荷因素比率 |
| 56872459 | loading | 附加，間接費用 |
| 56872460 | loan fund | 貸款基金 |
| 56872461 | loaned labor | 借用人工 |
| 56872462 | loans on collateral | 證券擔保債款 |
| 56872463 | loans payable | 應付借款 |
| 56872464 | loans receivable | 應收貸款 |
| 56872465 | loans to subsidiaries | 附屬機關放款 |
| 56872466 | local improvement fund，special assessment fund | 地方改良基金，特賦基金 |
| 56872467 | local improvement tax，special assessment | 地方改良賦稅，特賦 |
| 56872468 | long | 多頭 |
| 56872469 | long account | 多頭帳戶 |
| 56872470 | long-end interest | 遞減付息 |
| 56872471 | long-form report | 詳細查帳報告 |
| 56872472 | long-term bond | 長期債券 |
| 56872473 | long-term budget | 長期預算 |
| 56872474 | long-term compensation | 長期報酬 |
| 56872475 | long-term contract | 長期合約 |
| 56872476 | long-term creditor | 長期債權人 |
| 56872477 | long-term debt | 長期債務 |
| 56872478 | long-term lease | 長期租賃 |
| 56872479 | long-term liability | 長期負債 |
| 56872480 | long-term notes payable | 應付長期飄揚 |
| 56872481 | loose-leaf ledger | 活頁分類帳 |
| 56872482 | loro accounts | 來帳(國際匯兌) |
| 56872483 | loss | 損失 |
| 56872484 | loss and gain，profit and loss | 損益 |
| 56872485 | loss on bad debts | 壞帳損失 |
| 56872486 | loss on property retired | 資產報廢損失 |
| 56872487 | loss ratio | 損失比率(保險) |
| 56872488 | lost discount，discount lost | 折扣喪失 |
| 56872489 | lost labor | 虛耗人工 |
| 56872490 | lost time | 虛耗時間 |
| 56872491 | lost usefulness | 效用消失 |
| 56872492 | lot | 批 |
| 56872493 | lot method | 分批法(生產) |
| 56872494 | lot number | 批數 |