legitimacy 合理性，合法性
legitimate rights and interests 正当权益
liability of fault 过失责任
limited liability corporation 有限公司
liquidity 变现能力
listed companies 上市公司
logistics 物流
loss leader 为招揽顾客而削本出售的商品
loss leader strategy （商店）优惠策略
M&A (merger & acquisition) 收购兼并