L (341)length of order book 定单平均周期

L (342)letter of credit 信用证

L (343)leverage 举债经营比率

L (344)liabilities 负债

L (345)life cycle costing 寿命周期成本计算

L (346)LIFO 后近先出法

L (347)limited liability company 有限责任公司

L (348)limiting factor 限制因素

L (349)line-item budget 明细支出预算

L (350)liner programming 线性规划

L (351)liquid assets 变现资产

L (352)liquidation 清算

L (353)liquidity ratios 易变现比率

L (354)loan 贷款

L (355)loan capital 借入资本

L (356)long range planning 长期计划

L (357)lost time record 虚耗时间记录

L (358)low geared 低结合杠杆(比例)

L (359)lower of cost or net realizable value concept 成本或可变净价孰低概念

M (360)machine hour rate 机器小时率