- L/C
- labor dispute
- labor force
- labor force survey
- labor market
- labor shortage
- labor tourist
- labor union
- labor-intensive
- laboratory training
- Lady Macbeth strategy
- laggard
- lagging indicator
- LAN
- land bank
- land banking
- land tax
- landed costs
- landing order
- lapping
- lapse
- lapse rights
- laptop
- large-sized business
- last survivor policy
- last-in first-out
- latent market
- lateral thinking
- launch
- launder
- laundering
- law of diminishing returns
- law of supply and demand
- lay off
- lay-away
- layoff
- layout by function
- LBO
- LCH
- LCM
- LDC
- lead
- lead bank
- lead ceiling
- lead manager
- lead partner
- lead time
- lead underwriter
- leader
- leadership
- leading economic indicator
- leading edge
- leads and lags
- leaky reply
- lean enterprise
- lean manufacturing
- lean operation
- lean production
- LEAPS
- learning by doing
- learning curve
- learning opportunity
- learning organization
- learning relationship
- learning style
- leaseback
- leave
- Leavitt's Diamond
- ledger
- legacy system
- legal loophole
- legal tender
- legs
- lekgotla
- lemon
- lender of last resort
- length of service
- less developed countries
- less developed country
- lessee
- lessor
- letter of acceptance
- letter of agreement
- letter of comfort
- letter of credit
- letter of indemnity
- letter of intent
- letter of license
- letter of moral intent
- letter of renunciation
- letters patent
- level playing field
- level production
- level term insurance
- leverage
- leverage ratios
- leveraged bid
- leveraged buyout
- leveraged required return
- liability
- liability insurance
- liability management
- LIBID
- LIBOR
- license
- licensing
- licensing agreement
- life annuity
- life assurance
- life cover
- life cycle
- life expectancy
- life insurance
- life insured
- life interest
- life office
- life policy
- life table
- life-cycle costing
- life-cycle savings motive
- lifeboat
- lifelong learning
- lifestyle business
- lifetime customer value
- lifetime value
- LIFFE
- LIFO
- light pages
- lightning strike
- LIMEAN
- limit
- limit down
- limit up
- Limited
- limited by guarantee
- limited company
- limited legal tender
- limited liability
- limited market
- limited partnership
- line management
- line manager
- line of credit
- line organization
- linear programming
- link
- linking
- liquid asset ratio
- liquid assets
- liquid market
- liquidate
- liquidated damages
- liquidated damages clause
- liquidation
- liquidation value
- liquidator
- liquidity
- liquidity agreement
- liquidity preference
- liquidity ratio
- liquidity risk
- liquidity trap
- list broker
- list price
- list renting
- listed company
- listed securities
- listed security
- listing
- Listing Agreement
- listing requirements
- litigation
- Little Board
- live chat
- lively market
- livery
- living wage
- LLC
- Lloyd's broker
- LME
- load
- load fund
- loading
- loan
- loan commitment
- loan committee
- loan constant ratio
- Loan Council
- loan loss reserves
- loan participation
- loan production cycle
- loan schedule
- loan shark
- loan stock
- loan to value ratio
- loan value
- loanable funds theory
- loanback
- lobby
- local authority bond
- local authority deposits
- localization
- lock-out
- log of claims
- logistics
- logistics management
- logo
- LOL
- London Bullion Market
- London Chamber of Commerce and Industry
- London Clearing House
- London Commodity Exchange
- London Inter Bank Bid Rate
- London Inter Bank Mean Rate
- London Inter Bank Offered Rate
- London International Financial Futures and Options Exchange
- London Metal Exchange
- London Traded Options Market
- long
- long position
- long-dated bond
- long-dated gilt
- long-service award
- long-service leave
- long-term
- long-term balance of payments
- long-term bond
- long-term debt
- long-term equity anticipation securities
- long-term financing
- long-term lease
- long-term liabilities
- longitudinal study
- longs
- lookback option
- loss
- loss adjuster
- loss assessor
- loss control
- loss leader
- lossmaker
- lot
- lottery
- low start mortgage
- low-hanging fruit
- lowball
- lower level domain
- lower of cost or market
- loyalty bonus
- loyalty plan
- lump sum
- lurk
- luxury tax