| Subject | English | Chinese simplified |
| comp., MS | HDCD Low Level Extension | HDCD 低级扩展 (A compressor/expander algorithm that produces a dynamic range and resolution beyond the capability of the 16-bit standard) |
| comp., MS | high-low lines | 高低点连线 (In 2-D line charts, lines that extend from the highest to the lowest value in each category. High-low lines are often used in stock charts) |
| comp., MS | low density lipoprotein | 低密度脂蛋白 (A class of lipoproteins that carry cholesterol through the blood and around the body, for use by cells) |
| comp., MS | low integrity access token | 低完整性访问令牌 (A filtered access token that is created with a low integrity level. This access token is used by Internet Explorer Protected Mode, but can also be used by other applications) |
| comp., MS | low level format | 低级格式化 (A process that creates the physical format, the positions of the tracks and sectors, that defines where the data is stored on a hard disk) |
| comp., MS | LOW LINE | 下划线 (The _ character) |
| comp., MS | low memory problem | 内存不足问题 (A difficulty in computer operation caused by insufficient memory resources) |
| comp., MS | low vision | 弱视 (Visual impairment that results in great reduction in vision capabilities and that cannot be aided by glasses or contact lenses. It could, however, be aided by special devices) |
| electr.eng. | low voltage electrical equipment | 低压电气类 (Zamatewski) |
| comp., MS | low watermark | 低水印 (A memory consumption threshold on each cache host that specifies when expired objects are evicted out of memory) |
| comp., MS | low-cost asset | 低成本资产 (In Australia, a depreciating asset that costs less than $1,000 (after GST credits or adjustments) as of the end of the income year when an organization starts to use it or when it is installed and ready for use for a taxable purpose) |
| comp., MS | Low-rights IE | 低权限 IE (A mechanism for running Internet Explorer processes in a restricted security context to protect the system against malware and viruses that depend on IE running in elevated privilege on a users machine) |
| comp., MS | low-value asset | 低价值资产 (In Australia, a depreciating asset that is not a low-cost asset but which has an opening net book value less than $1,000 (as of July 1 in the year that it is allocated to the pool), and for which the organization has previously worked out any deduction using the reducing balance depreciation method) |
| comp., MS | low-value pool depreciation | 低价值池折旧 (In Australia, a fixed-asset depreciation method. Depreciation is calculated as the sum of low-cost assets (acquisitions) added to the pool in the current fiscal year + second element costs (acquisition adjustments) added in the current fiscal year (depreciated using the low-value pool percentage first-year rate regardless of when they were acquired in the year) + low-value assets added to the pool in the current fiscal year + closing net book value from the previous year (depreciated using the low-value pool percentage rate)) |
