lessee 承租人

　　例：The lessees pay monthly.承租人按月交租金。

　　lessor出租人

　　例：The ownership of the property remains vested in the lessor .财产所有权仍归属出租 人。

　　letter of application申请函，求职申请书

　　例：We have received over 2000 letter of app-licaiion for the job.我们已经收到 2000 多 封申请该职位的来信。

　　letter of credit 信用证，简称 L/C

　　例：Letter af credit, which may be either "revocable” or irrevocableT, relates to the liability of the issuing bank.可撤销的”或“不可撒销的”信用证与开证银行责任有关。

　　letter of mtent意向书(表明诚意要做某事的正式文件，但不属于承诺或合同)

　　letter of rejection 回绝函

　　例： About one month after he sent the application T he got a letter of rejection ・ 寄 出申请 约一个月后，他收到一封回绝函。

　　letter opening machine 拆信器

　　例：A letter opening machine cuts open envelopes of letters received .用拆信器来割开收 到的信件。

　　letter quality printer优质字符打印机(能打印出清晰字体，适合商务通信)

　　例; Make sure you use the letter quality printer to print out those letters-你务必使用优 质字符打印机打印这些信件。

　　level Off达到平衡;稳定

　　例：From the beginning of July to the end of October, sales figures fluctuated slightly and then levelled off in November.从7月初到10月底，销僂数字有轻微波动，但在II 月保持了稳定。

　　leverage 1 (为达到某一目的而使用的)优势，影响

　　例：One of the unique advantages of a global company is the opportunity to develop leverage ot advantages ihai it has because it operates simultaneously in more than one national market.全球性公司的独特优势之一在于，由于同时在多个国家市场经营而有 机会发挥其所拥有的各种优势。

　　leverage 2财务杠杆

　　例; Use of le-uerage is a way to boost the returns enjoyed by stockholders.利用财务杠杆 是一种股民喜见的刺激回报的方法。

　　liabilities 债务

　　例：They failed to meet their liabilities and wenl bankrupt-他们未能偿付债务，导致 破产。

　　liability (法律)责任

　　例：It is important to know what your company's le^al liabilUies are. 了解 自己公司的 法律责任范围很重要。

　　liable负有法律责任的

　　例： Our ccmtract does state quite clearly that in the event of unforeseen circumstances, we cannot be held liable if we are unable to meet agreed delivery dates. 我们在合同里写得 清清楚楚，由于不可预见的崎况，造成无法按合同约定的日期交货，我们不负法律责 任”

　　Liberal arts and humanit;es 人文科学

　　例： Exposure to the liberal arts and hurnamties should be part of every manager's education. 接触一些人文科学知识，是每位经理所受教育占不可或缺的组成部分。

　　life assurance (英)人寿保险，等于 life insurance

　　Hme scale 水垢

　　例：In some areas of the country the warer is hard and leaves lime scale on baths.在这个 国家的有些地方，水是硬质的.会在浴缸里留下水垢。

　　line and staff management分线业务及人事管理(大型机构的一种管理体系，分别有 业务经理和行政经理，前者负责经营、销售等主要业务，后者负责后勤业务)

　　例; As lhe corporation grew a system of line and staff management was introduced, 随 着公司日益发展壮大，开始采用分线业务及人事管理体制。

　　line graph线型图，曲线图，常用solid line实线、dotted line点线或虚线、broken iinc 分割线、fluctuating line 波动线、curve 曲线、undulating line 波浪线表ZK。

　　line manager直属经理，直属主管，部门经理，业务经理(与行政经理相对) 例 1: Line managers will monitor expenses claimsT makir^ a random check of between 15 and 20 per cent of all claims submitted.报销费用由直厲经理负责检査，在提交的报. 销单中进行15%到20%的随机抽査。

　　例 2: The line managers are responsible for the main activities of the company such as manufacturing and sales-业务经理负责公司制造、销售等主要业务。

　　lingerie女式内衣

　　例： Other areas where product innovation has been particularly effective are in lingerie, gifts and homeware,产品创新效果特别明显的其他领域有女式内衣、馈赠礼品和家居 用品0

　　linked interest rate联系利率(与基础利率相联系的利率)，优惠利率

　　例： Persuading your bank manager to offer you linked interest rate may be difficulty but if you can, it is nearly always worth it.说服银行经理给你提供优惠利率不太容易，但 如果能做到，可以说永远是合算的C

　　liquid assets流动资产

　　例:Liquid assets are wealth that can easily be changed into cash.流动资产指容易变现 的公司资产。

　　liquidate 清算

　　例:If the business is forced to liquidate, each owner loses only the amount of money he or she has invested.如果公司被迫清算，每个所有者只损失其所投入的资金数。

　　liquidation清盘，清算(因破产而停业的公司，清算可能出于自愿或由法院判定) 例:Serious cash flow problems forced the company into liquidation before customers repaid them.严宣的现金流量问题迫使公司未能等到客户偿还借款便陷入清算。

　　liquidity资产流动

　　例： When a company has the liquidity problem, it does not have enough cash available to pay for costs.公司一旦出现资产流动问题，意味着该公司缺乏足够的现金支付赛用。

　　listed company 上市公司

　　例： A listed company is a company whose shares are quoted on a stock exchange.所 i胃上 市公司，指的是其股票在股票交易所挂牌交易的公司。.

　　listings股票行情表，股票牌价表

　　例 1: The broker taught me how to read the listings in the financial press.那位股票经 纪人教我如何闽读金融报刊上的股票行情表。

　　例 2: He uses the listings in the financial press or on the Internet to buy and sell shares. 他利用金融报刊和因特网上的牌价表买卖股票a

　　literary agent作者对外事务代理人(替作者与出版商联系出版、销售、翻译等事宜， 从中收取佣金)

　　例：She was working as a literary agent.她的工作是作者对外事务代理人o

　　literature广告印刷宣传资料

　　例：They have sent me all their company literature・他佗把公司的全部广告印刷宣传 资料寄给我。

　　litigation法律诉讼

　　例：The company was involved in a litigation .该公司被牵涉到诉讼之中。

　　living wage基本生活工资

　　例：Each laid-off worker can receive a living zvuge.每个下岗工人可领取基本生活费。

　　loan portfolio 贷款组合

　　例; The course will be particularly useful for experienced staff with day-to-day administrative responsibility for l(xin portfolios ,对从事贷款组合业务日當管理的有经验的员工 来说，这门课程特别实用。

　　loans department 信贷部

　　例： This course looks at the administrative functions of a bank's loans department. 这 门 课程针对银行信贷部的管理功能。

　　local adaptation 本土化

　　例：Potential risk refers to the degree of local adaptation required.潜在风险指本土化 要求程度。

　　local agent当地代理商

　　local office 当地办事处，本土办事处

　　例：In countries where we do not have local offices t we usually have local agents. 在没 有设立公司自己本土办事处的国家，通常有当地代理商。

　　log book工作记录本

　　例： Any such complaints should be recorded in the company's Health and Safety log book.所有这些投诉祁应记入公司的健康安全工作记录本。

　　logistics物流(包括储存、包装、出货、装卸、运送等服务。目前国际上“物流” 的定义已经扩展到了更为广阔的范畴.包括与物流相关的金融、咨询、管理、电子 信息处理等方面)

　　例 1: Logistics is defined as： "the process of planning, implementing, and oontiUling the efficient ,effective fkw and stance of goods, services, and rdated informa&n frem point of origin to point of consurr中lion for die purpese of conforming to custcmer requirements." 物流定 义为： “以满足顾客需要为目的，确保产品、服务及相关信息从产地向消费地有效流通和储 存所进行的计划、实施、控制过程广

　　例 2: The focus of distribution goes way beyond the common misperception that distribution is only. 分鄭所关注的焦点远远超过常入所持的错误观念，即认为销售就 是物流。

　　logo标识(用于文具、包装等上作广告的符号、设计或字母)

　　例 1 : The company introduced a single new logo for ail products.公司推出一个统一的 新标识，用在公司生产的所有产品。

　　例 2: We redesigned the logo to make it more eye-catching.我彳 1 寞新设计 T 识别标记. 使它更显目。

　　logo bag有公司标识的专用袋

　　logs登人，连接(上网)

　　例： As more and more work is done on-line, employees can log on from anywhere, 随着 越来趙多的工作在网上进行，员工可以从任何地方连接上网。

　　long-haul长途的，长时间的

　　例：long-haul air routes长距离空运路线

　　long-lasting product 耐用品

　　lookism容貌歧视

　　例：Lookism is discrimination in the workplace against people who are ugly-容貌歧视指 工作场所对其貌不扬者的歧视。

　　lass adjuster损失理算员.损失理赔员(通常指保险公司的精算员，根据被保物资 的损失倩况,做岀处理)

　　例;Our loss adjuster- will visit you on 7 March to see the damage.公司的损失理算员将 于3月7日甫往贵店查看受灾情况。

　　loss leader (为招株顾客而)亏本出售的商品

　　例1: Shops use k瘀leaders to attract customers.简店使用亏本出售某些商品的办法吸 引顾客.

　　例 2: The company wanted to get into the market and were offering some attractive loss leaders那家公司为了进入市场，正以亏本出售一些商品的办法吸引顾客。

　　foss-making operation 亏损企业

　　例： The company has sold off a number of loss-making operaiitms and found ways of a- malgamaiiiig smaller plants.公司实掉了 一部分亏领企业并且寻找各种途径兼并小企 业。

　　loss of business 经营亏损

　　例: You will also receive compensation for loss of business , though you will have to make a separate da^m.贵店必须再提交一份理赔申请，便可同时获得所给予的经营亏损补 偿。

　　low emission vehicle 低排放量汽车.简称LEV

　　low-energy lighting节能灯，低能耗的灯具

　　例：We use l

　　Jow-interest credit 低息贷款

　　low-involvement good (顾客经常购买，不需费时费心做[出决定的)低介入商品

　　例：Brand loyalty is based on the development of routine purchasing of louhinuolvement gads.品牌忠诚是在经常购买日用低介入商品的基础上发展起来的。