整理 整理自上述各论坛的帖子内容。例子很明显的就没有举了比如：OG2016-118,主要挑了less容易同lower混淆的几种情形。
引自：Emily Sledge 、vikram4689、canadian45、Ron
Less Than "Less" refers to a smaller number or quantity, usually of something uncountable (and thus singular).
There is less water in the bucket than in the pool.
I have been trying to cut back, so now I drink less coffee.
However, we can use "less" to refer to something plural if it is a measure of time, money, or distance.
The red sweater is on sale for $10 less than regular price.
The distance to the grocery store is 3 miles less than the distance to the restaurant.
Felicia spoke to the group for less than 5 minutes.
例题：
1. Even though the direct costs of malpractice disputes amounts to a sum lower than one percent of the $541 billion the nation spent on health care last year, doctors say fear of lawsuits plays a major role in health-care inflation.
(A) amounts to a sum lower
(B) amounts to less
(C) amounted to less
(D) amounted to lower
(E) amounted to a lower sum
THE CORRECT ANSWER IS "C"
2. OG2016-111
According to recent studies comparing the nutritional value of meat from wild animals and meat from domesticated animals, wild animals have less total fat than livestock fed on grain and more of a kind of fat thought to be good for cardiac health.
3. PREP07-24
Employment costs rose 2.8 percent in the 12 months that ended in September, slightly less than they did in the year that ended in the previous quarter.
Lower Than
"Lower" is the comparative of "low," so it should only be applied to things that could be described as low.
The average temperature is lower in the winter than in the summer.
Lower the water level in the pool by pulling the drain plug.
Ron(以下的内容，我只有拍了张截图，但是找不到原链接地址了）：
"lower" cannot be used with countable things.
use "lower" as a quantifier: (1) mathematical quantities (things that can be represented by actual numbers)
e.g.
This number is lower than that other number
This percentage is lower than that other percentage
This interest rate is lower than that other insterest rate
so.... note that amount of money can be "lower" than another amount of money (2) abstract ideas that aren't necessarily numbers, but that can be thought of as somewhat quantitative (i.e., you can conceptualize the idea of "more" or "less" for these things, even though you can't assign numbers to them)
e.g.
I hold Jim in lower esteem than I hold his brother.
These tasks have lower priority than those other tasks. (3) things that are literally (=physically) lower than other things
e.g.
The elevation of MedellAn is lower than that of BogotA.
The ceilling in my new apartment is lower than the one in my old house.
例题：
1. Although the government’s expenditures on law suits involving tobacco companies amounts to a sum dramatically lower than that spent by tobacco companies, many believe that the government should allocate no more funds to a battle they perceive as pointless.
a) expenditure on law suits involving tobacco companies amounts to a sum dramatically lower than
b) expenditures on law suits involving tobacco companies amount to a sum dramatically less than
c) expenditures on law suits involving tobacco companies amount to a sum dramatically lower than
d) law suit expenditures regarding tobacco companies amount to a dramatically lower sum than
e) law suit expenditures against tobacco companies amounts to a sum dramatically lower than
THE CORRECT ANSWER IS "C"
2. The number of flies is LESS (LOWER) than that of birds.
Is it less than or lower than??For "number", "lower" is more approriate. But if you just talk about "flies" and not use "number", you will say 'There are fewer flies than birds.' Likewise you would say 'The number of flies is (higher)(greater) than that of birds.
3. OG2016-28
With corn, soybean, and wheat reserves so low that a poor harvest would send prices skyrocketing, grain futures brokers and their clients are especially interested in weather that could affect crops.
4. OG2016-90
Prices at the producer level are only 1.3 percent higher now than those of a year ago and are going down, even though floods in the Midwest and drought in the South are hurting crops and therefore raising corn and soybean prices.
5. OG2016-104 Heating-oil prices are expected to be higher this year than last because refiners are paying about $5 a barrel more for crude oil than they were last year.
总结
[attach]170568[/attach]
易混点： 1.关于花费＋金钱：
LESS:
The red sweater is on sale for $10 less than regular price. Heating-oil prices are expected to be higher this year than last because refiners are paying about $5 a barrel more(less) for crude oil than they were last year.
说钱本身的金额$10,$5用less
LOWER: Heating-oil prices are expected to be higher this year than last because refiners are paying about $5 a barrel more for crude oil than they were last year.
Although the government’s expenditures on law suits involving tobacco companies amount to a sum dramatically lower than that spent by tobacco companies, many believe that the government should allocate no more funds to a battle they perceive as pointless.
prices价格本身可以高低。第二个例子不是单纯的expenditures，而是expenditures amount to a sum,这个sum本身是高还是低。
2. 关于百分比：
LESS:
Even though the direct costs of malpractice disputes amounted to less than one percent of the $541 billion the nation spent on health care last year, doctors say fear of lawsuits plays a major role in health-care inflation.
Employment costs rose 2.8 percent in the 12 months that ended in September, slightly less than they did in the year that ended in the previous quarter.
强调增长量的高低，聚集量的高低——可理解为相对值
LOWER:
Prices at the producer level are only 1.3 percent higher now than those of a year ago and are going down, even though floods in the Midwest and drought in the South are hurting crops and therefore raising corn and soybean prices.
This percentage is lower than that other percentage
第一句还在于the producer level是个level，level有高低。第二句直接用了the percentage is...——可理解为绝对值
