1.letter of credit 信用证，简称L/C
例句：Letter of credit, which may be either "revocable" or "irrevocable", relates to the liability of the issuing bank.
可撤销的或不可撤消的信用证与开证银行责任有关。

2.lime scale 水垢
例句：In some areas of the country the water is hard and leaves lime scale on baths.
在这个国家的有些地方，睡是硬质的，会在浴缸里留下水垢。

3.line and staff management 分线业务及人事管理（大型机构的一种管理体系，分别有业务经理和行政经理，前者负责经营、销售等主要业务，后者负责后勤业务）

4.life assurance 人寿保险

5.level off 达到平衡、稳定
例句：From the beginning of July to the end of October, sales figures fluctuated slightly and then levelled off in November.
从7月初到10月底，销售数字有轻微波动，但是在11月保持了稳定。

6.line manager 直属经理、业务经理、部门经理
例句：The line managers are responsible for the main activities of the company such as manufacturing and sales.
业务经理负责公司制造、销售等主要业务。

7.liquid assets 流动资产
例句：流动资产指容易变现的公司资产。
Liquid assets are wealth that can easily be changed into cash.

8.listed company 上市公司
例句：A listed company is a company whose shares are quoted on a stock exchange.
所谓上市公司指的是其股票交易所挂牌交易的公司。

9.line graph 线形图、曲线图

10.literary agent 作者对外事务代理人（替作者与出版社商联系出版、销售、翻译等事宜，从中收取佣金）
例句：She was working as a literary agent.
她的工作是作者对外事务代理人。