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(價格)極低的

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

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

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

　　[同義詞] expertise

L

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

　　[同義詞] tag, remark, brand

　　2. (v.) put a marker on a product貼標簽

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

　　labour (n.) work勞動(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 勞動市場

　　labour relations (n. pl) relations between management and workers勞資關系

　　labour shortage (n.) situation where there are not enough workers勞動力短缺

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

　　laptop (n.) notebook便攜式電腦

　　laser printer 激光打印機

　　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 洗錢

　　[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臨時解雇

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

　　2. (v.) dismiss temporarily臨時解雇

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

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

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

　　[例] The company leads the world in design.

　　2. manage/direct領導,管理

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

　　leader (n.) person who manages or directs領導者

　　leadership (n.) quality or ability to manage or lead others領導才能

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

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

　　[例] leading banks

　　lead time (n.) time needed to perform an activity產品從訂貨到交付之間的時間

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

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

　　[例] They distributed leaflets in the street.

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

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

　　leasehold (n.) property held by lease通過租契獲得的財產

　　leaver (n.) person who leaves a company’s employment離職者

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

　　ledger [ 5ledVE ] (n.) book in which accounts are written分類帳

　　[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名目帳項總帳

　　purchase ledger (n.) record of expenditure進貨分類帳

　　sales ledger (n.) record of sales銷貨帳

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

　　[例] Smuggling is not legal.

　　[同義詞] legitimate, licit, lawful

　　legislation (n.) law法規(guī)

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

　　leisure industry sectors providing entertainment service娛樂產業(yè)

　　lender (n.) person who lend money貸方

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

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

　　[同義詞] 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.

　　[同義詞] 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.

　　[同義詞] lease, rent

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

　　[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財務杠桿

　　[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責任

　　[例] Our liability is limited.

　　[同義詞] responsibility, duty

　　liabilities (n. pl) debts of a business負債

　　[例] The company cannot afford such large liabilities.

　　Licence n.) [US license] official document which gives permission執(zhí)照

　　[例] You need an import licence.