letter
【1】信，函件
①外贸书信中开始句，常用现在分词短语置于letter后说明来信的内容。
【例】Thank you for your letter of 26th January, enquiring about our sports shoes.
查询我方运动鞋的1月26日来信已收到，谢谢！
②有时letter后用定语从句说明来信内容。
【例】We have received your letter dated July 22, in which you request us to ship all the 20 sets of drilling machines in one lot.
7月22日来信已收，信中要求将20台钻探机在同一批运出。
③说明去信的目的时，开始句多含有letter。
【例】This letter is to advise you that we are now beginning to entertain orders for our new products.
现通知贵方，我公司已开始接受新产品的订货。
【2】letter of credit信用证
①常缩写为L/C，或简称为credit。
【例】The project is being backed by a letter of credit from Lasalle Bank.
这个项目有拉萨尔银行的信用证支持。
②常与之搭配的动词为open，establish等。
【例】We shall open the letter of credit in a few days.
我们数日后即可开出信用证
③惯用的介词。
由某银行直接开信用证时用with，由某银行通过另一银行开信用证明用through。
【例】We have opened the covering letter of credit with the Bank of China, Beijing Branch.
我们已从中国银行北京分行开出了有关信用证。
④letter of credit或L/C是可数名词，但用其组成by Letter of Credit，by L/C（用信用证支付方式）时，其中letter of credit或L/C是不可数名词。
【例】Payment will be made by Letter of Credit in London against documents.
按信用证在伦敦凭单支付。
【3】to the letter严格（按照字句）地，精确地
【例】We always carry out [execute, perform] contracts to the letter.
我们一贯严格执行合同。
level
【1】标准，水平，价格水平
【例】We are trying to make improvement in our products so as to keep pace with the advanced world level(s).
我们正在努力改进产品，以便跟世界先进标准并驾齐驱。
【2】on a level (with)（与）在……水平上
【例】We think your price for polyethylene is offered on a high level.
我们认为你方所报的聚乙烯价格偏高。
【3】level at瞄准，针对
【例】Of all the criticisms levelled at manufacturers those against their advertising probably have been the most vociferous.
在针对制造厂商的各种批评中，甚嚣尘上的莫过于针对他们广告的批评。
【4】level off，level out变平
【例】We had fantastic sales for a few months, then they levelled off [out].
有几个月我们销售额极高，然后趋平。
levy
【1】关税，捐税
【例】Any duties, taxes or levies imposed upon the cargo by the country of origin will be for the account of the seller.
产地国对货物所课征的关税、赋税或捐税，概由卖方负担。
【2】征收（捐税）
【例】Any tax that will be levied on the interest in Hong Kong shall be borne by the Buyer.
香港对利息的课税应由买方负担。