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There are
148
accounting terms that start with
'L'
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Terms
Definitions
L
L as the fifth letter of a
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LABOR BUDGET
LABOR BUDGET see DIRECT LABOR BUDGET.
LABOR INTENSIVE
LABOR INTENSIVE is used to describe industries
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LABOR THROUGHPUT VARIANCE
LABOR THROUGHPUT VARIANCE reveals potential constraints on
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LADDER
LADDER is a form of diversification in which
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LAG TIME
LAG TIME is the period of time
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LAN
LAN is Local Area Network.
LAND
LAND, in terms of accounting, is the
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LANDED COST
LANDED COST is the total expense of
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LANDING COST
LANDING COST is the initial charges for
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LAPPING
LAPPING is a scheme to cover an
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LARGE-CAP
LARGE-CAP is a stock with a level
...Read More
LARI
LARI is a currency of Georgia.
LATIN AMERICAN MODEL
LATIN AMERICAN MODEL is an accounting model.
...Read More
LATS (LATI, LATU)
LATS (LATI, LATU) is a currency of
...Read More
LBO
LBO see LEVERAGED BUY-OUT.
LCL
LCL see LESS THAN CONTAINER LOAD.
LCM
LCM is Lower of Cost or Market.
LCM RULE
LCM RULE is an abbreviation for lower-of-cost-or-market
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LDC
LDC is Less-Developed Countries.
LEAD SCHEDULE
LEAD SCHEDULE, in accounting, is a working
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LEAD-TIME
LEAD-TIME is the time between the initial
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LEASE
LEASE is a contract where a party
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LEASE RATE FACTOR
LEASE RATE FACTOR is the periodic lease
...Read More
LEASEHOLD
LEASEHOLD is an agreement between the lessee
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LEASEHOLD IMPROVEMENTS
LEASEHOLD IMPROVEMENTS are those repairs and /
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LEAST-SQUARED METHOD
LEAST-SQUARED METHOD of approximating cost is a
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LEDGER
LEDGER is a book of accounts in
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LEGAL ENTITY
LEGAL ENTITY is a person or organization
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LEGALLY MANDATED
LEGALLY MANDATED is that which is required
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LEGITIMACY THEORY
LEGITIMACY THEORY posits that businesses are bound
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LEHMAN FORMULA
LEHMAN FORMULA is a compensation formula originally
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LEK (LEKË)
LEK (LEKË) is a currency of Albania.
LEMON
LEMON is a. an investment with a
...Read More
LEMONS AND PLUMS
LEMONS AND PLUMS, in finance, LEMON is
...Read More
LEMPIRA
LEMPIRA is a currency of Honduras.
LEONE
LEONE is a currency of Sierra Leone.
LESS THAN CONTAINER LOAD
LESS THAN CONTAINER LOAD (LCL) is a
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LESSEE
LESSEE is the party to whom the
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LESSOR
LESSOR is the party who conveys specified
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LETTER OF AUTHORIZATION
LETTER OF AUTHORIZATION (LOA) is a form
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LETTER OF AWARENESS
LETTER OF AWARENESS is a formal letter
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LETTER OF CREDIT
LETTER OF CREDIT (LOC) is a legal
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LETTER OF CREDIT, CONFIRMED
LETTER OF CREDIT, CONFIRMED is a letter
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LETTER OF CREDIT, IRREVOCABLE
LETTER OF CREDIT, IRREVOCABLE is a letter
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LETTER OF GUARANTEE
LETTER OF GUARANTEE is a written promise
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LETTER OF INTENT
LETTER OF INTENT (LOI) is a document
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LEU (LEI)
LEU (LEI) is a currency of Moldova
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LEV (LEVA)
LEV (LEVA) is a currency of Bulgaria.
LEVERAGE
LEVERAGE is property rising or falling at
...Read More
LEVERAGE HYPOTHESIS
LEVERAGE HYPOTHESIS is the theory that managers
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LEVERAGE RATIOS
LEVERAGE RATIOS measures the relative contribution of
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LEVERAGED BUY-OUT
LEVERAGED BUY-OUT (LBO) is a transaction used
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LEVERAGED LEASE
LEVERAGED LEASE is a lease arrangement under
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LEVERED BETA
LEVERED BETA is the beta reflecting a
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LEVIED
LEVIED is a charge imposed and collected.
LEVY
LEVY is to impose and collect a
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LEXIS
LEXIS is Legal Exchange Informaton Service.
LIABILITY
LIABILITY, in accounting, is a loan, expense,
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LIABILITY RESERVE
LIABILITY RESERVE see RESERVE.
LIABILITY, in insurance
LIABILITY, in insurance, is a term used
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LIBID
LIBID is the London Interbank Bid Rate,
...Read More
LIBOR
LIBOR see LONDON INTERBANK OFFERED RATE.
LICENSE
LICENSE is a legal document giving official
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LIEN
LIEN is the right to take anothers
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LIFFE
LIFFE is the London International Financial Futures
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LIFO
LIFO (last-in, first-out) is an inventory cost
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LIFO LIQUIDATION
LIFO LIQUIDATION is a reduction in the
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LIFO RESERVE
LIFO RESERVE is the difference between the
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LIFTING & OPERATING EXPENSE
LIFTING & OPERATING EXPENSE (LOE), in the
...Read More
LIKE KIND
LIKE KIND, in taxes, refers to property
...Read More
LIKUTA
LIKUTA is a currency of Zaire.
LILANGENI
LILANGENI is a currency of Swaziland.
LIMIT ORDER
LIMIT ORDER is an order to buy
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LIMIT ORDER DISPLAY RULE
LIMIT ORDER DISPLAY RULE is an SEC
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LIMIT ORDER PROTECTION RULE
LIMIT ORDER PROTECTION RULE, FIINRA Rule 6541,
...Read More
LIMIT TEST
LIMIT TEST is a computer program step
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LIMITATION
LIMITATION, in contracts, is a certain period
...Read More
LIMITED LIABILITY
LIMITED LIABILITY is one that does not
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LIMITED PARTNER
LIMITED PARTNER is a partner in a
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LIMITING FACTOR
LIMITING FACTOR is a factor or condition
...Read More
LINE ITEM
LINE ITEM is one item from a
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LINE ITEM BUDGET
LINE ITEM BUDGET is a budget initiated
...Read More
LINE MANAGEMENT
LINE MANAGEMENT is the administration of the
...Read More
LINE OF CREDIT
LINE OF CREDIT is an agreement whereby
...Read More
LINEAR PROGRAMMING
LINEAR PROGRAMMING (LP), in accounting, is the
...Read More
LINKED ACCOUNT
LINKED ACCOUNT gives you the flexibility of
...Read More
LIP ACCOUNT
LIP ACCOUNT see LOAN-IN-PROCESS ACCOUNT.
LIQUID
LIQUID is to be in a state
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LIQUID ASSET
LIQUID ASSET is cash and any asset
...Read More
LIQUIDATING DIVIDENDS
LIQUIDATING DIVIDENDS are dividends paid by a
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LIQUIDATION
LIQUIDATION is the selling of all the
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LIQUIDATION VALUE
LIQUIDATION VALUE is a type of valuation
...Read More
LIQUIDATOR
LIQUIDATOR is a person appointed by a
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LIQUIDITY
LIQUIDITY is a. a companys ability to
...Read More
LIQUIDITY RATIO
LIQUIDITY RATIO see CASH RATIO.
LIRA (LIRE)
LIRA (LIRE) is a currency of Italy.
LIRA (LIRI)
LIRA (LIRI) is a currency of Malta.
LIRA (LIROT)
LIRA (LIROT) is a currency of Israel.
LIRA (TÜRK LIRASI)
LIRA (TÜRK LIRASI) is a currency of
...Read More
LISTED BOND
LISTED BOND is a bond traded on
...Read More
LISTED COMPANY
LISTED COMPANY is a public company listed
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LISTED INVESTMENTS
LISTED INVESTMENTS are those investments which are
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LISTING
LISTING is a written contract between an
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LITAS (LITAI, LITU)
LITAS (LITAI, LITU) is a currency of
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LITIGATION
LITIGATION is legal proceeding in a court;
...Read More
LITIGATION RISK
LITIGATION RISK is an assessment of the
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LITIGATION SUPPORT
LITIGATION SUPPORT is all activities, usually within
...Read More
LIVING ASSETS
LIVING ASSETS are employees. Also referred to
...Read More
LIVING DEAD
LIVING DEAD are venture capital investments that
...Read More
LIVRE
LIVRE is a currency of Lebanon
LLC
LLC is Limited Liability Corporation.
LLCR
LLCR is Loan Life Coverage Ratio.
LMA
LMA, among others, is an acronym for
...Read More
LOADED LABOR RATE
LOADED LABOR RATE is the employee hourly
...Read More
LOAN
LOAN is an agreement under which an
...Read More
LOAN CAPITAL
LOAN CAPITAL is part of a company's
...Read More
LOAN COVENANT
LOAN COVENANT is a legally enforceable promise
...Read More
LOAN STOCK
LOAN STOCK is stock bearing a fixed
...Read More
LOAN TO VALUE RATIO
LOAN TO VALUE RATIO, in real estate,
...Read More
LOAN-IN-PROCESS ACCOUNT
LOAN-IN-PROCESS ACCOUNT (LIP ACCOUNT) serves as a
...Read More
LOC
LOC see Letter of Credit.
LOCKBOX
LOCKBOX is 1. a fireproof metal strongbox
...Read More
LOCKED QUOTATION
LOCKED QUOTATION is a temporary condition, normally
...Read More
LODGEMENT
LODGEMENT, in law, is bringing a legal
...Read More
LOE
LOE see LIFTING & OPERATING EXPENSE.
LOGGING
LOGGING is the practice of recording data,
...Read More
LOI
LOI see LETTER OF INTENT.
LOMBARD RATE
LOMBARD RATE is the rate at which
...Read More
LONDON INTERBANK OFFERED RATE
LONDON INTERBANK OFFERED RATE (LIBOR) is the
...Read More
LONG TERM DEBT
LONG TERM DEBT is all senior debt,
...Read More
LONG-LIVED ASSETS
LONG-LIVED ASSETS are usually those assets that
...Read More
LONG-TERM
LONG-TERM is a long period of time.
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LONG-TERM DEBT TO EQUITY
LONG-TERM DEBT TO EQUITY expresses the relationship
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LONG-TERM INVESTMENTS
LONG-TERM INVESTMENTS represents the investments a company intends
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LONG-TERM LIABILITIES
LONG-TERM LIABILITIES are liabilities of a business
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LONG-TERM RECEIVABLE
LONG-TERM RECEIVABLE, in accounting, is any receivable
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LOSS
LOSS, in finance, is when expenses exceed
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LOSS LEADER
LOSS LEADER is a featured article of
...Read More
LOT
LOT can be: 1. A group of
...Read More
LOT COSTING
LOT COSTING see BATCH COSTING.
LOTI
LOTI is a currency of Lesotho.
LP
LP see LINEAR PROGRAMMING.
LRIC
LRIC is an acronym for Long Run
...Read More
LT
LT is Latest Time.
LTM
LTM means Last Twelve Months.
LUMP-SUM
LUMP-SUM is an agreed upon sum of
...Read More
LYONs
LYONs is Liquid-Yield Option Notes; zero-coupon convertivle
...Read More
There are
148
accounting terms that start with
'L'
Purchase and download Glossary
Only $9.95
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