| Bahasa Melayu | Bahasa Inggeris |
|---|---|
| Laba | Gains |
| Lebihan | Surplus / Excess |
| Lejar | Ledger |
| Lejar Am | General Ledger |
| Lejar Subsidiari | Subsidiary Ledger |
| Lembaga Pengarah | Board of Director |
| Lembaga Piawaian Perakaunan Malaysia | Malaysian Accounting Standard Board (MASB) |
| Liabiliti | Liability |
| Liabiliti Bukan Semasa | Non-Current Liabilities |
| Liabiliti Semasa | Current Liabilities |
| Liabiliti Tak Terhad | Unlimited Liability |
| Liabiliti Terhad | Limited Liability |
