2013年商务英语中高级考试词汇例句解析40

　　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.