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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
