(1)可分配的；可拨出的；可分派的

(2)可分摊的
在会计分析中，指将一笔总金额分摊到几个部门、几个时期的不同账户中。

• Loquendum ut vulgus；sentiendum ut docti.
• lord
• Lord Aberdeen's Act
• Lord Advocate
• lord and vassal
• Lord Brougham's Act
• Lord Cairns' Act
• Lord Campbell's Acts
• Lord Chamberlain
• Lord Chancellor
• Lord Chancellor of Ireland
• Lord Chancellor of Scotland
• Lord Chesterfield's Act
• Lord Chief Baron
• Lord Chief Justice
• Lord Chief Justice of England
• Lord Chief Justice of the Common Pleas
• Lord Clerk Register
• Lord Cranworth's Act
• Lord Denman's Act
• Lord Great Chamberlain
• Lord Hardwicke's Act
• Lord High Admiral
• Lord High Chancellor
• Lord High Commissioner