L (341)length of order book 定單平均周期
L (342)letter of credit 信用證
L (343)leverage 舉債經營比率
L (344)liabilities 負債
L (345)life cycle costing 壽命周期成本計算
L (346)LIFO 后近先出法
L (347)limited liability company 有限責任公司
L (348)limiting factor 限制因素
L (349)line-item budget 明細支出預算
L (350)liner programming 線性規劃
L (351)liquid assets 變現資產
L (352)liquidation 清算
L (353)liquidity ratios 易變現比率
L (354)loan 貸款
L (355)loan capital 借入資本
L (356)long range planning 長期計劃
L (357)lost time record 虛耗時間記錄
L (358)low geared 低結合杠桿(比例)
L (359)lower of cost or net realizable value concept 成本或可變凈價孰低概念
M (360)machine hour rate 機器小時率