K

　　key (adj.) important, main重要的，主要的

　　[例] This client is a key account;key points

　　kickback (n) a return of a percentage of a sum of money already received, typically as a result of pressure, coercion, or a secret agreement 回扣

　　[例] He was charged with receiving kickbacks from local businessmen.

　　knockdown (adj.) (of prices) very low(价格)极低的

　　[例] You buy the right for its knockdown price.

　　knowhow/know-how (n.) knowledge about how something works, expertise专有知识

　　[例] She is such a quick learner that she has grasped all the knowhow of her job in just 2 weeks.

　　[同义词] expertise

L

　　label [ 5leibl ]1. (n.) small piece of card or material attached to product to show name, price etc标签.

　　[同义词] tag, remark, brand

　　2. (v.) put a marker on a product贴标签

　　[例] The right products are all labeled with the capital letter “ R”.

　　labour (n.) work劳动(力)

　　[例] With the economy development we should change the labor-intensive economy to a capital-intensive one.

　　labour market (n.) supply of workers available to work 劳动市场

　　labour relations (n. pl) relations between management and workers劳资关系

　　labour shortage (n.) situation where there are not enough workers劳动力短缺

　　[例] There is no easy solution to Japan’s labour shortage.

　　laptop (n.) notebook便携式电脑

　　laser printer 激光打印机

　　launch1. (v.) introduce a new product on the market 投放

　　2. (n.) introduction of new product投放

　　[例] The launch of the new product was very successful.

　　launder (v) to process illegally obtained money, eg by paying it into a foreign bank and transferring it to a local bank 洗钱

　　[例] He is convinced of laundering money obtained from the sale of drugs.

　　lay-off/layoff 1. (n.) action of stopping a worker’s employment for a time, especially when there is little work to do临时解雇

　　[例] The large scale layoff of this area caused a workers’ strike.

　　2. (v.) dismiss temporarily临时解雇

　　layout (n.) arrangement of equipment and tools布局，设计

　　[例] They dealt well with the layout of equipment and tools.

　　lead (v.) 1. be the first and/or the best领导

　　[例] The company leads the world in design.

　　2. manage/direct领导,管理

　　[例] He is well-qualified to lead the team.

　　leader (n.) person who manages or directs领导者

　　leadership (n.) quality or ability to manage or lead others领导才能

　　[例] You should possess leadership if you want to pursue MBA.

　　leading (adj.) having a position in the lead; foremost第一位的，领导性的

　　[例] leading banks

　　lead time (n.) time needed to perform an activity产品从订货到交付之间的时间

　　[例] Actually we need a long lead time to perform it.

　　leaflet (n.) small sheet of printed paper used to advertise传单

　　[例] They distributed leaflets in the street.

　　lease (n.) contract for renting property or equipment租约

　　[例] According to the bilateral agreement, the lease of this land will last 5 years.

　　leasehold (n.) property held by lease通过租契获得的财产

　　leaver (n.) person who leaves a company’s employment离职者

　　[例] Our main problem is the large number of leavers this year.

　　ledger [ 5ledVE ] (n.) book in which accounts are written分类帐

　　[例] Please check the ledger again, and the boss will see it tomorrow.

　　nominal ledger (n.) record of a company’s income and expenditure by named accounts, departments名目帐项总帐

　　purchase ledger (n.) record of expenditure进货分类帐

　　sales ledger (n.) record of sales销货帐

　　legal (adj.) made according to the law合法的

　　[例] Smuggling is not legal.

　　[同义词] legitimate, licit, lawful

　　legislation (n.) law法规

　　[例] All the citizens have to comply with the legislation.

　　leisure industry sectors providing entertainment service娱乐产业

　　lender (n.) person who lend money贷方

　　lessee (n.) person who pays for a lease承租人

　　[例] For the lessee, a lease agreement permits repaid replacement of obsolete equipment.

　　[同义词] tenant

　　lessor (n.) person who receives money for a lease出租人

　　[例] The lessor and the lessee hereby agree to enter into this contract under the following terms and conditions.

　　[同义词] landlord, landlady

　　let (v) to allow someone to use a house, a room, an office, etc in return for payment of rent 出租

　　[例] In order to reduce our overhead, we will let parts of our office space in the city center.

　　[同义词] lease, rent

　　letterhead (n.) name and address of a company printed on correspondence paper信头

　　[例] You can write back to me referring to the letterhead.

　　leverage (n.) also financial leverage the degree to which an investor or business is utilizing borrowed money财务杠杆

　　[例] Companies that are highly leveraged may be at risk of bankruptcy if they are unable to make payments on their debt; they may also be unable to find new lenders in the future.

　　liability (n.) legal obligation责任

　　[例] Our liability is limited.

　　[同义词] responsibility, duty

　　liabilities (n. pl) debts of a business负债

　　[例] The company cannot afford such large liabilities.

　　Licence n.) [US license] official document which gives permission执照

　　[例] You need an import licence.