1.line manager 直属经理、业务经理、部门经理
例句：The line managers are responsible for the main activities of the company such as manufacturing and sales.
业务经理负责公司制造、销售等主要业务。

2.liquid assets 流动资产
例句：流动资产指容易变现的公司资产。
Liquid assets are wealth that can easily be changed into cash.

3.listed company 上市公司
例句：A listed company is a company whose shares are quoted on a stock exchange.
所谓上市公司指的是其股票交易所挂牌交易的公司。

4.line graph 线形图、曲线图

5.literary agent 作者对外事务代理人（替作者与出版社商联系出版、销售、翻译等事宜，从中收取佣金）
例句：She was working as a literary agent.
她的工作是作者对外事务代理人。