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Accounting L
 
Labour
Labour force
Labour-intensive
Labour, marginal productivity of
Labour turnover
Laesio enormis
Lame duck
Land waiter
Landed
Landing book
Landing officer - see Land waiter
Landing order - see Customs: Landing Cargo
Landlord
Larboard
Larceny
Last In First Out (L.I.F.O.)
Lateral integration - see Merger
Law of diminishing returns
Law of one price
Lawyer (see Barrister)
Lay days
Laying-off
'Leads and lags'
Learning by doing
Learning curve
Lease
Lease-back
Leasehold land
Leasehold property
Ledger
Lemon
Leeward
Lessee
Lessor
Letter of indenmity
Letter of licence
Letters patent
Leverage - see Gearing
Leveraged buy-out
Leveraging
Liabilities
Licence
Licence, motor vehicles
Licensing
Light dues
Limited
Limited company - see Company
Limited liability
Limited partnership
Limit pricing
Line management
Liquid assets
Liquid ratio
Liquidated damages - see Damages liquidated
Liquidation
Liquidation: admission and rejection of proofs
Liquidation: committee of inspection
Liquidation: meetings of creditors and contributories
Liquidation: preferential debts
Liquidation: proof of debts
Liquidator
Liquidators, appointment of
Liquidator's accounts
Liquidity
Liquidity constraint
Liquidity preference
Liquidity risk
Lishu
List price
Livery companies
Load line
Loading broker
Loans to directors
Long-term capital
Location
Location theory
Lock-out
Long-run
Long-term capital - see Business finance
Long-term liabilties
Loss
Loss leaders
Loss of capital
Lost share certificates
Lump sum, freight
Lump system
Luncheon vouchers
 

 

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