累进税率 progressive tax rate
　　冷板凳 cold stool; an indifferent post or a cold reception; cool one’s heels
　　冷门 ark horse; a profession, trade or branch of learning that receives little attention; an unexpected winner
　　冷遇 cold reception; indifferent treatment
　　冷战思维 Cold War mentality
　　冷笑话 bad joke (Some bad jokes are very popular in many online forums these days. 如今，一些冷笑话在许多网络论坛里非常流行。)
　　乐透 lotto (一种彩票游戏)
　　离岸价格 free on board(FOB)
　　离岸金融市场 offshore market
　　篱笆墙 barriers/ blockage to inter-regional trading
　　理财 arrange the finance;money management
　　力挫 defeat with utmost effort
　　立等可取服务 instant service; on-the-spot service
　　立法真空 legislation vacuum
　　利改税 substitution of tax payment for profit delivery
　　力争上游 strive for the best; aim high
　　立国之本 the foundation underlying all efforts to build the country
　　利好因素 wrinkle
　　理货公司 tally company
　　利基 niche
　　离经叛道 rebel against the orthodoxy
　　理论与实际相结合 integrade theory with practice
　　礼尚往来 courtesy calls for reciprocity; courtesy demands reciprocity
　　历史遗产 historical heritage;legacy of history
　　历史遗留下来的问题 roblem left over by history; an issue rooted in history
　　利税分流 payment of the tax plus a percentage of profits to the state
　　理顺经济秩序 straighten out the economic order
　　力所能及 within one’s power;to the bes of one’s ability( capacity)
　　立体电视 three-dimensional television
　　立体开放口岸 trading port open to sea, land and air
　　立体农业 three-dimensional agriculture
　　立体式报道 an in-depth and comprehensive report
　　立体思考 three-dimensional thinking
　　立体战争 three-dimensional war
　　离退办 office for the affairs of the retired workers
　　离退休人员基本养老金 basic pensions for retirees
　　理想雇主 preferred workplace (Samsung was selected as thepreferred workplace for a 2nd straight year in a survey of 1146 college seniors, done by Job Korea, a recruitment portal of South Korea. 韩国就业门户网站Job Korea对1146名大四学生进行的调查中三星连续第二年被选为韩国大学生的理想雇主。)

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