2018年商务英语考试高级写作词汇及例句：L

　　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 [5leIbE(r)] (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

　　launch [ lC:ntF, lB:ntF ]1. (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 [ 5lC:ndE] (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 [ 5lei7aut ] (n.) arrangement of equipment and tools布局，设计

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

　　lead [ li:d ] (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 [ 5li:dE ] (n.) person who manages or directs领导者

　　leadership [ 5li:dEFip ] (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 [ 5li:diN ] (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 [ 5li:flit ] (n.) small sheet of printed paper used to advertise传单

　　[例] They distributed leaflets in the street.

　　lease [ li:s ] (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 [ 5li:shEuld ] (n.) property held by lease通过租契获得的财产

　　leaver [`li:vE(r)] (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 [ 5li:^El ] (adj.) made according to the law合法的

　　[例] Smuggling is not legal.

　　[同义词] legitimate, licit, lawful

　　legislation [ 7ledVis5leiFEn ] (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 [ 5lendE ] (n.) person who lend money贷方

　　lessee [ le5si: ] (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 [ le5sC: ] (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 [5letEhed] (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 [ 5li:vEridV ] (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 [ 7laiE5biliti ] (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 [ 5laisEns ] (n.) [US license] official document which gives permission执照

　　[例] You need an import licence.

　　[同义词] certificate, warrant, permit

　　license [5laIsEns] (v.) [US licence] give permission许可

　　licensee [laIsEn5si:] (n.) person who is given permission获许可的人

　　licensor (n.) person who gives permission许可人

　　life cycle (n.) concept of showing the different stages in a product’s life产品生命周期

　　[例] Usually, the mature stage is the most important in the life cycle of a product.

　　line [ lain ] (n.) 1. merchandise or services of a similar or related nature系列产品

　　[例] a complete line of small tools

　　[同义词] series, sequence

　　2.An ordered system of operations that allows a sequential manufacture or assembly of goods at all or various stages of production.流水生产线

　　[例] production line

　　line process (n.) assembly-line process, production process where the work passes from one worker to the next, usually along a moving belt, until it is finished流水线加工

　　[例] You should at times mention the workers to see to the line process.

　　line worker (n.) worker on an assembly-line流水线工人

　　[例] How many line workers do you have altogether?

　　liquid [ 5likwid ] (adj.) easy to realize易兑现的

　　[例] Liquid assets

　　liquidity [ li5kwiditi ] (n.) having assets which can be converted into cash资产折现力

　　[例] Liquidity is an index to measure the extent one kind of asset moves into new investment opportunities.

　　liquidate [ 5likwideit ] (v.) close a company and sell its assets清算

　　liquidation [ 7likwi5deiFEn ] (n.) process of closing a company清算

　　[例] The business went into liquidation.

　　liquidator [ 5likwideitE ] (n.) person who supervises the liquidation of a company清算人

　　listed [`lIstId] (adj.) registered列出的,上市的

　　[例] Shares can be bought in listed companies.

　　listed company (n) a company whose shares are recorded on the main market of a stock exchange 上市公司

　　[例] That firm is among the listed companies.

　　listing [ 5listiN ] (n.) official list of companies whose shares can be bought or sold on the Stock Exchange列表

　　literature [ 5litEritFE ] (n.) written information(广告)印刷品

　　[例] Please find enclosed literature about the product.

　　litigate [ 5liti^eit ] (v.) to bring an action in a court of law against someone提出公诉

　　[例] If you don’t obey the contract, we have to litigate in court.

　　litigation [ 7liti5^eiFEn ] (n.) the process of bringing an action in a court of law against someone起诉

　　[例] In fact I am not familiar with the litigation process.

　　[同义词] lawsuit

　　loan [ lEun ]1. (n.) money which has been lent贷款

　　[例] Loan capital must be repaid at a later date.

　　[同义词] advance, credit, usury

　　2. (v.) lend借款

　　[同义词] advance

　　local time 当地时间

　　logistic (n.) The management of business operations, such as the acquisition, storage, transportation and delivery of goods along the supply chain. 物流

　　[例] He is manager of Dept.of Logistics.

　　logo [ 5lC^Eu ] (n.) design or group of letters used by a company as a distinguishing mark徽标，标识

　　[例] You can withdraw money through ATMs with our bank’s logo.

　　log on =log in to enter into a computer the information required to begin a session 登录

　　lose [ lu:z ] (v.) not make a profit损失

　　[例] We are losing money.

　　loss [ lCs ] (n.)损失

　　[例] Their company suffered loss in business last year.

　　[同义词] damage, harm

　　lot [ lCt ] (n.) group of items一批产品

　　[例] Can you offer us another lot?

　　[同义词] collection, batch, set

　　loyalty [5lCIEltI] (n.) sense of belonging and trusting忠诚

　　[例] customer loyalty

　　[同义词] allegiance, faithfulness, fidelity

　　lucrative [ 5lu:krEtiv, lju:- ](adj.)有利的; profitable 赚钱的

　　[例] a lucrative business

　　lump sum a single sum of money that serves as complete payment一次付的款额, 一次付清

　　[例] The lump sum for that payment comes to 20 m dollars.