P.～air(電視、廣播節目)通過無線電波傳送/～balance sheet (off balance sheet) 資產負債表外(即不反映在資產負債表內的)/～balance sheet financing (off balance sheet financing，off balance sheet financing) 資產負債表外籌資(指不反映在資產負債上以租賃方式籌集的資金)/～day 休息日/～duty 下班，休假/～ hire clause〔海〕停租條款/～in calculations 計算錯誤/～issue 枝節問題/～limits 限度外，範圍外，禁區/～normal 不正常，偏離/～pack offer 另贈法/～season 淡季/～side of coin 硬幣的反面/～the board 證券交易所外，場外交易(與 offboard 同義)/～the docket 不在受理中，不予受理，不在備審案件目錄/～the gold standard 放棄金本位，脫離金本位/～the peg〔英〕非定做的，現成的/～the rail 失常/～the track 誤入歧途

• logrolling
• 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