ＰＬ

noun

product liability

Legal and business term for a manufacturer's or seller's responsibility for defective products. Often used in compounds like PL法 (product liability law) or PL保険 (product liability insurance).

See also: 製造物責任

• ＰＬ法ぴーえるほうは製せい造ぞう物ぶつ責せき任にん法ほうの略りゃく称しょうです。

  The PL Law is an abbreviation for the Product Liability Law.

• この会かい社しゃはＰＬ保ほ険けんに加か入にゅうしている。

  This company has product liability insurance.

noun

profit and loss; P&L

Business and accounting term for a statement or analysis of profits and losses. Often used in compounds like PL計算書 (profit and loss statement).

• ＰＬは損そん益えき計けい算さん書しょのことです。

  PL refers to the profit and loss statement.

• 経けい営えい会かい議ぎでＰＬの数すう字じを確かく認にんした。

  We checked the P&L figures at the management meeting.