| LOE | Level of Effort | 投入水平 |
| LOE | Length of Engagement | 聘用期限 |
| LOE | Lack of Effort | 缺乏努力 |
| LOE | Loss of Exclusivity (pharmaceuticals going off-patent) | 丧失排他性（药品失去专利权） |
| LOE | Letter Of Employment | 雇佣书 |
| LOE | Ley OrgÁnica de EducaciÓn (Spanish) | Ley OrgÁnica de EducaciÓn (Spanish) |
| LOE | Life of Edition (publishing) | 版本生命（出版） |
| LOE | Limited Object Expert (related to Business Objects in IT software development) | 有限对象专家（与IT软件开发中的业务对象相关） |
| LOE | Loss Of Effect | 失去效力 |
| LOE | Learning and Organizational Effectiveness | 学习和组织效能 |
| LOE | Letter of Execution | 执行书 |
| LOE | Limit Of Exploitation | 开采限度 |
| LOE | Lost on Earth (gaming) | 迷失在地球上（游戏） |
| LOE | Limit of Error | 误差极限 |
| LOE | Limited Objective Experiment | 有限目标实验 |
| LOE | Line of Engagement | 业务线 |
| LOE | Loss Of Energy | 能量损失 |
| LOE | Letter Of Evaluation | 评估函 |
| LOE | Loyal Order of Elbows | 肘部忠诚勋章 |
| LOE | Life Of Earth | 地球的生命 |
| LOE | Loei, Thailand | 泰国洛伊 |
| LOE | Love, As Ever (complimentary closing to letters of endearment) | 爱，一如既往（在爱的结尾处） |
| LOE | Light-Off Examination | 点火检查 |
| LOE | Lease and Operating Expense | 租赁和运营费用 |
| LOE | Lesbians On Ecstacy (band) | 女同性恋者在Ecstacy（乐队） |
| LOE | Letter of Excellence | 中标通知书 |
| LOE | Line Oriented Evaluation | 面向行的评估 |
| LOE | Living Off Equity | 靠股权生活 |
| LOE | Landing on Earth | 登陆地球 |
| LOE | Level of Edit | 编辑级别 |
| LOE | Letter of Engagement | 业务约定书 |
| LOE | Legends of Eternity | 永恒的传说 |
| LOE | Liter Oil Equivalent | 升油当量 |
| LOE | Loss of Earning Evaluation | 收益损失评估 |
| LOE | Life On Earth | 地球上的生命 |
| LOE | Legions of Evil (computer game) | 邪恶军团（电脑游戏） |
| LOE | Left Otitis Externa | 左外耳炎 |
| LOE | Loyalty Over Everything (band) | 忠诚至上（乐队） |
| LOE | Language Other than English. | 英语以外的语言。 |
| LOE | Loss of Excitation (generator protection) | 失磁（发电机保护） |
| LOE | Local Order Entry | 本地订单输入 |