| 1 | 理论 | 理論 | lǐ lùn | li3 lun4 | theory; Classifiers: 个 ; to argue; to take notice of | | |
| 2 | 理解 | 理解 | lǐ jiě | li3 jie3 | to comprehend; to understand; comprehension; understanding | | |
| 3 | 理想 | 理想 | lǐ xiǎng | li3 xiang3 | an ideal; a dream; ideal; perfect | | |
| 4 | 理由 | 理由 | lǐ yóu | li3 you2 | reason; grounds; justification; Classifiers: 个 | | |
| 5 | 理 | 理 | lǐ | li3 | texture; grain (of wood); inner essence; intrinsic order; reason; logic; truth; science; natural science (esp. physics); to manage; to pay attention to; to run (affairs); to handle; to put in order; to tidy up | | |
| 6 | 理智 | 理智 | lǐ zhì | li3 zhi4 | reason; intellect; rationality; rational | | |
| 7 | 理论上 | 理論上 | lǐ lùn shàng | li3 lun4 shang4 | in theory; theoretically | | |
| 8 | 理性 | 理性 | lǐ xìng | li3 xing4 | reason; rationality; rational | | |
| 9 | 理性认识 | 理性認識 | lǐ xìng rèn shi | li3 xing4 ren4 shi5 | cognition; rational knowledge | | |
| 10 | 理论家 | 理論家 | lǐ lùn jiā | li3 lun4 jia1 | theorist; theoretician | | |
| 11 | 理会 | 理會 | lǐ huì | li3 hui4 | to understand; to pay attention to; to take notice of | | |
| 12 | 理念 | 理念 | lǐ niàn | li3 nian4 | idea; concept; philosophy; theory | | |
| 13 | 理发 | 理髮 | lǐ fà | li3 fa4 | a barber; hairdressing | | |
| 14 | 理睬 | 理睬 | lǐ cǎi | li3 cai3 | to heed; to pay attention to | | |
| 15 | 理所当然 | 理所當然 | lǐ suǒ dāng rán | li3 suo3 dang1 ran2 | as it should be by rights (idiom); proper and to be expected as a matter of course; inevitable and right | | |
| 16 | 理事会 | 理事會 | lǐ shì huì | li3 shi4 hui4 | council | | |
| 17 | 理化因素 | 理化因素 | lǐ huà yīn sù | li3 hua4 yin1 su4 | physical and chemical factors | | |
| 18 | 理货员 | 理貨員 | lǐ huò yuán | li3 huo4 yuan2 | shop assistant; warehouse assistant | | |
| 19 | 理发员 | 理髮員 | lǐ fà yuán | li3 fa4 yuan2 | barber | | |
| 20 | 理中客 | 理中客 | lǐ zhōng kè | li3 zhong1 ke4 | rational, neutral, objective (abbr. for 理性、中立、理性、中立、客观 ) | | |
| 21 | 理发厅 | 理髮廳 | lǐ fà tīng | li3 fa4 ting1 | (Tw) barbershop; hairdresser's; Classifiers: 家 | | |
| 22 | 理发师 | 理髮師 | lǐ fà shī | li3 fa4 shi1 | barber | | |
| 23 | 理发店 | 理髮店 | lǐ fà diàn | li3 fa4 dian4 | barbershop; hairdresser's; Classifiers: 家 | | |
| 24 | 理查 | 理查 | lǐ chá | Li3 cha2 | Richard (name) | | |
| 25 | 理财学 | 理財學 | lǐ cái xué | li3 cai2 xue2 | financial management science | | |