1.line manager 直屬經理、業務經理、部門經理
例句：The line managers are responsible for the main activities of the company such as manufacturing and sales.
業務經理負責公司制造、銷售等主要業務。

2.liquid assets 流動資產
例句：流動資產指容易變現的公司資產。
Liquid assets are wealth that can easily be changed into cash.

3.listed company 上市公司
例句：A listed company is a company whose shares are quoted on a stock exchange.
所謂上市公司指的是其股票交易所掛牌交易的公司。

4.line graph 線形圖、曲線圖

5.literary agent 作者對外事務代理人（替作者與出版社商聯系出版、銷售、翻譯等事宜，從中收取傭金）
例句：She was working as a literary agent.
她的工作是作者對外事務代理人。