2018年商務(wù)英語考試高級寫作詞匯及例句：L

　　L

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

　　[同義詞] tag, remark, brand

　　2. (v.) put a marker on a product貼標(biāo)簽

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

　　labour [5leIbE(r)] (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(guān)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(jī)

　　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 [ 5lei7aut ] (n.) arrangement of equipment and tools布局，設(shè)計

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

　　lead [ li:d ] (v.) 1. be the first and/or the best領(lǐng)導(dǎo)

　　[例] The company leads the world in design.

　　2. manage/direct領(lǐng)導(dǎo),管理

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

　　leader [ 5li:dE ] (n.) person who manages or directs領(lǐng)導(dǎo)者

　　leadership [ 5li:dEFip ] (n.) quality or ability to manage or lead others領(lǐng)導(dǎo)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，領(lǐng)導(dǎo)性的

　　[例] leading banks

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

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

　　leaflet [ 5li:flit ] (n.) small sheet of printed paper used to advertise傳單

　　[例] They distributed leaflets in the street.

　　lease [ li:s ] (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 [ 5li:shEuld ] (n.) property held by lease通過租契獲得的財產(chǎn)

　　leaver [`li:vE(r)] (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(jìn)貨分類帳

　　sales ledger (n.) record of sales銷貨帳

　　legal [ 5li:^El ] (adj.) made according to the law合法的

　　[例] Smuggling is not legal.

　　[同義詞] legitimate, licit, lawful

　　legislation [ 7ledVis5leiFEn ] (n.) law法規(guī)

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

　　leisure industry sectors providing entertainment service娛樂產(chǎn)業(yè)

　　lender [ 5lendE ] (n.) person who lend money貸方

　　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.

　　[同義詞] 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 [5letEhed] (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 [ 5li:vEridV ] (n.) also financial leverage the degree to which an investor or business is utilizing borrowed money財務(wù)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 [ 7laiE5biliti ] (n.) legal obligation責(zé)任

　　[例] Our liability is limited.

　　[同義詞] responsibility, duty

　　liabilities (n. pl) debts of a business負(fù)債

　　[例] The company cannot afford such large liabilities.

　　licence [ 5laisEns ] (n.) [US license] official document which gives permission執(zhí)照

　　[例] You need an import licence.

　　[同義詞] certificate, warrant, permit

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

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

　　licensor (n.) person who gives permission許可人

　　life cycle (n.) concept of showing the different stages in a product’s life產(chǎn)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系列產(chǎn)品

　　[例] a complete line of small tools

　　[同義詞] series, sequence

　　2.An ordered system of operations that allows a sequential manufacture or assembly of goods at all or various stages of production.流水生產(chǎn)線

　　[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流水線加工

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

　　line worker (n.) worker on an assembly-line流水線工人

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

　　liquid [ 5likwid ] (adj.) easy to realize易兌現(xiàn)的

　　[例] Liquid assets

　　liquidity [ li5kwiditi ] (n.) having assets which can be converted into cash資產(chǎn)折現(xiàn)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(廣告)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提出公訴

　　[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起訴

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

　　[同義詞] lawsuit

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

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

　　[同義詞] advance, credit, usury

　　2. (v.) lend借款

　　[同義詞] advance

　　local time 當(dāng)?shù)貢r間

　　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徽標(biāo)，標(biāo)識

　　[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 登錄

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

　　[例] We are losing money.

　　loss [ lCs ] (n.)損失

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

　　[同義詞] damage, harm

　　lot [ lCt ] (n.) group of items一批產(chǎn)品

　　[例] Can you offer us another lot?

　　[同義詞] collection, batch, set

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

　　[例] customer loyalty

　　[同義詞] allegiance, faithfulness, fidelity

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

　　[例] a lucrative business

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

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