Q.～account作業(業務、活動）賬戶/～accounting 作業會計,責任會計/～analysis 活動分析,作業分析,經濟活動分析/～charge 動態費用,賬戶手續費/～classification 業務活動分類/～cost 活動成本,作業成本/～costing 作業成本計算法/～grouping 作業編組,業務編組/～line 作業線/～rate 活動率/～status（經濟）活動狀況 P.～for the development of the territory 區域環境及資源保護活動/～of daily living 家庭特別護理活動/～of establishments 基層單位的（經濟）活動 O.～relating to civil law 民事活動

• LOI
• loiterer
• loitering
• lollipop syndrome
• Lombard
• Lombrosian
• Lome Convention
• London
• Lone Pine order
• long
• longer-switching
• longevity
• long-sharing plan
• Longshore and Harbor Workers' Compensation Act
• longshoreman
• long-standing
• long-term
• long-tested
• long-time
• looker
• lookout
• look-through principle
• loop
• loophole
• loopification