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Glossary of Business Terms
beginning with letter L
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lading Tweet Definition of lading Like Definition of lading on Facebook
noun
  1. (countable) The action of loading.
  2. (uncountable) shipment, Shipment, cargo, freight.
verb
  1. (present participle of, lade)
land Tweet Definition of land Like Definition of land on Facebook
noun
  1. The part of Earth which is not covered by oceans or other bodies of water.
  2. Real estate or landed property; a partitioned and measurable area which is owned and on which buildings can be erected.
  3. A country or region.
  4. Ground that is suitable for farming.
  5. (Ireland / Colloquial) a fright.
He got an awful when the police arrived.
verb
  1. (intransitive) To descend to a surface, especially from the air.
The plane is about to .
  1. (intransitive) To come into rest.
  2. (intransitive) To arrive at land, especially a shore, or a dock, from a body of water.
  3. (transitive) To bring to land.
It can be tricky to a helicopter.
Use the net to the fish.
  1. (transitive) To acquire; to secure.
  2. (transitive) To deliver.
adjective
  1. Of or relating to land.
  2. Residing or growing on land.
lapse Tweet Definition of lapse Like Definition of lapse on Facebook
noun
  1. A temporary failure; a slip.
  2. A decline or fall in standards.
  3. A pause in continuity.
  4. An interval of time between events.
  5. A termination of a right etc, through disuse or neglect.
  6. (weather) A marked decrease in air temperature with increasing altitude because the ground is warmer than the surrounding air. This condition usually occurs when skies are clear and between 1100 and 1600 hours, local time. Strong convection currents exist during lapse conditions. For chemical operations, the state is defined as unstable. This condition is normally considered the most unfavorable for the release of chemical agents. See lapse rate.
  7. A common-law rule that if the person to whom property is will
    1. Verb, willed were to die before the testator, then the gift would be ineffective.
verb (laps, ing)
  1. (intransitive) To suffer a
    1. Noun, lapse
leakage Tweet Definition of leakage Like Definition of leakage on Facebook
noun
  1. an act of leaking, or something that leaks
  2. the amount lost due to a leak
  3. an undesirable flow of electric current through insulation
  4. loss of retail stock, especially due to theft
lease Tweet Definition of lease Like Definition of lease on Facebook
noun
  1. A contract granting use or occupation of property during a specified period in exchange for a specified rent
  2. The period of such a contract
  3. A leasehold
verb (leas, ing)
  1. (transitive) To operate or live in some property or land through purchasing a long-term contract (or leasehold) from the owner (or freeholder).
  2. (transitive, obsolete) To gather what harvesters have left behind; to glean.
leaseback Tweet Definition of leaseback Like Definition of leaseback on Facebook
noun
  1. A property transaction where a party sale, sells something, then leases it from the purchaser. The seller is released from tax, depreciation, and maintenance costs, and the buyer is guaranteed an income from the property.http://www.bartleby.com/61/15/L0091500.html Also called sale and leaseback, sale-leaseback. Also spelled lease-back.
ledger Tweet Definition of ledger Like Definition of ledger on Facebook
noun (Plural:ledgers)
  1. A book for keeping notes, especially one for keeping accounting records.
  2. (accounting): A collection of accounting entries consisting of credits and debits.
  3. (construction): A board attached to a wall to provide support for attaching other structural elements (such as deck joists or roof rafters) to the building.
legal tender Tweet Definition of legal tender Like Definition of legal tender on Facebook
noun
  1. : Any form of currency that by law can not be refused as payment for an amount equal to that denoted on the face of the currency.
liability insurance Tweet Definition of liability insurance Like Definition of liability insurance on Facebook
noun
  1. any insurance against a potential loss due to the insured's liability for injury or damage to others
limited partnership Tweet Definition of limited partnership Like Definition of limited partnership on Facebook
noun
  1. a form of partnership similar to a general partnership, except that in addition to one or more general partners and one or more limited partners.
liquid Tweet Definition of liquid Like Definition of liquid on Facebook
noun
  1. A fundamental state of matter. Liquid is a state between solid and gaseous. A liquid can usually be contained within a glass or a similar container without allowing escape. A liquid can freeze to become a solid or evaporate into a gas.
  2. (phonetics) An l or r sound.
adjective
  1. Existing in the physical state of a liquid. (Liquid nitrogen)
  2. (finance) Of an asset, easily sold or disposed of.
  3. (finance) Of a market, having sufficient trading activity to make buying or selling easy.
2005: The spot foreign exchange market is the world"s largest and most liquid financial market. With a daily trading volume of over $1.5 trillion, the spot forex market can absorb trading sizes that dwarf the capacity of any other market. — xpresstrade.com http://www.xpresstrade.com/24hour_liquidity.html
liquidate Tweet Definition of liquidate Like Definition of liquidate on Facebook
verb (liquidat, ing)
  1. To settle a debt by paying the outstanding amount.
  2. To settle the affairs of a company, by using its assets to pay its debts.
  3. To convert assets into cash.
  4. (informal) to kill someone
liquidation Tweet Definition of liquidation Like Definition of liquidation on Facebook
noun (Plural:liquidations)
  1. The process of converting into cash (or into an asset with high liquidity).
  2. The selling of the assets of a business as part of the process of dissolving the business.
    The store is having a sale, everything must go as they go out of business.
liquidator Tweet Definition of liquidator Like Definition of liquidator on Facebook
noun
  1. One who liquidates.
liquidity Tweet Definition of liquidity Like Definition of liquidity on Facebook
noun
  1. The state or property of being liquid.
  2. (economics) An asset's property of being able to be sold without affecting its value; the degree to which it can be easily converted into cash.
    Some stocks are traded so rarely that they lack .
    category:English nouns
list Tweet Definition of list Like Definition of list on Facebook
noun
  1. A strip of fabric, especially from the edge of a piece of cloth.
  2. Material used for cloth selvage.
  • 1893: The charwomen are in the habit of taking off their boots at the commissionaire's office, and putting on slippers. " Arthur Conan Doyle, "The Naval Treaty" (Norton 2005, p.681)
    1. (in plural) The palisades or barriers used to fence off a space for tilting or jousting tournaments.
  • 1819: William de Wyvil, and Stephen de Martival, ... armed at all points, rode up and down the lists to enforce and preserve good order among the spectators. " Walter Scott, Ivanhoe
  • verb
    1. To create or recite a list.
    listed Tweet Definition of listed Like Definition of listed on Facebook
    adjective
    1. entered on a list, especially an official one
    1. (British) (of a building) protected from demolition or alteration
    long Tweet Definition of long Like Definition of long on Facebook
    noun
    1. (linguistics) A long vowel.
    verb
    1. (intransitive) To await, to aspire, to want (for something to occur)
    She longed for him to come back.
    adjective
    1. Having much distance from one terminating point on an object or an area to another terminating point. Long usually applies to horizontal dimensions. (italbrac, see Usage Notes)
    It's a way from the Earth to the Moon.
    1. Of things that take much time or are of great duration.
    The pyramids of Egypt have been around for a time.
    1. (finance) possessing or owning stocks, bonds or other financial instruments.
    2. (cricket) of a fielding position, close to the boundary (or closer to the boundary than the equivalent short position)
    adverb
    1. Over a great distance in space.
    He threw the ball .
    1. For a duration in time.
    Will this interview take ?
    loss Tweet Definition of loss Like Definition of loss on Facebook
    noun
    1. an instance of losing
    The match ended in their first of the season.
    1. something that is lost
    It was written off as a .
    1. the condition of having lost something or someone
    We mourn his .
    1. (plural) casualties, especially in wartime
    The battle was won, but losses were great.
    1. (financial) The money a company loses. The expenditures and taxes minus total income, when this difference is positive.
    2. (engineering) power expended without doing useful work.
    loss leader Tweet Definition of loss leader Like Definition of loss leader on Facebook
    noun
    1. (context, marketing) An item that is sold at or below cost in an effort to stimulate other profitable sales.
    Ltd. Tweet Definition of Ltd. Like Definition of Ltd. on Facebook
    abbreviation
    1. limited liability company
    2. limited

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