| Abbreviation | Definition |
|---|---|
| LCOE | Levelised Cost of Electricity |
| LCOS | Levelised Cost of Storage |
| LCPA | Louisiana Certified Public Accountants |
| LCPAA | Lao Chamber Of Professional Accountants And Auditors |
| LCR | Loan To Cost Ratio |
| LD | Late Delivery |
| LDBC | Local Documentary Bills for Collection |
| LDGR | Ledger |
| LE | Limited Expense |
| LE | Line Entry |
| LEAP | Lead And Enhance The Accounting Profession |
| LED | Ledger |
| LENCASS | Leicester Northants Chartered Accountants' Student Society |
| LENCASS | Leicester & Northants Chartered Accountants' Student Society |
| LEQ | Liability and EQuity |
| LES | Linear Expenditure System |
| LESA | Lab, Engineering, Sales, & Administration costs |
| LEXIS | Legal Exchange Information Service |
| LF | Ledger Folio |
| LFA | Leased Fixed Assets |