Accounting Dictionary
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Letter L
Labor Efficiency Variance, (2)
Labor Rate Variance, (2)
Land Improvements
Last-In First-Out (2)
Layaway Sales
Lease
Leasehold Improvement, (2)
Ledger
Ledger Account
Lender
Lessee
Lessor
Letter of Credit
Leveraged Buyout
Liability (2)
Lifting Fee
LIFO Reserve
Like-Kind Exchange
Limit Pricing
Line of Credit
Line of Credit Fees
Liquidation
Liquidity
Liquidity Index
Loan
Lockbox
Long-Term Debt
Loss
Loss Carryback
Loss Carryforward
Loss Contingency
Loss Leader Pricing
Lower of Cost or Market (2)