中央电大财经英语复习资料(全).doc

财经英语复习资料accounts帐户allowance津贴asset资产assurance担保average平均数balance结余balance sheet资产负债表bonus红利book帐簿bookkeeping记帐business model商务模式capital资金cash现金collateral抵押品consumption tax消费税cooperate合作cost成本currency流通货币customs/custom agents海关deposit存款deposit account定期存款discount折扣ecommerce电子商务equity权益exchange退换expenses支出费用fluctuation波动high-yield高回报的infaltion通货膨胀insurance保险interest利息inventory财产清单investment投资liquidity流动资产loan贷款margin（profit margin）利润率merge合并mortgage抵押offshore离岸的operation运营overheads间接费用pension养老金plot图标portfolio投资组合receipt收据return税表securities有价证券shares股票speculative投机的stock股票tax refund退税taxation征税Wholesale批发地排序A tax expert was advising the company accountants。Accountants must learn about new laws about tax。After Franco had a mortgage， he should get a loan from the bank。After he applied，Franco might get a mortgage。After the shop has closed，the staff go home.All companies must file tax returns。American goods were more expensive than Steves products。At the end，Franco was glad he made the visit.Can you come with them quickly please？Cash flow is the same as liquidity.Cheap imports can be sold for profit。David persuade Steve to use offshore banking。Dont worry about the companys bottom line。e-Commerce has brought many new markets to companies.Excuse me，could you turn on the light?He asked her to go more slowely.He didnt know until she told him。He had met her before she came to London.He had prepared well before the interview.He has been employed as part-time acountant.He hopes to go if he can。He is the accoutant who works very hard.He says he cant agree more.He used a current account for living expenses。He wants to send it by post.I thought the report can had be written。If business is good，then you can expand。If he asks,I will help him.If I can help you，I will。If possible,Franco would borrow some money。If they cooperate then they will save moeny.If you borrow money,then you pay interest.If you had a deposit account,then youd get interest。If you make profits,then you pay tax.If you need a loan，then ask the bank。Jersey is as safe as England for banking.Jersey Island has offshore banking for customers.Laws on the accounting are changing all time.London banks have changed from using gold now。May I ask you to be quiet？My bank manager promised to help me.My deposit account earns a high interest。Offshore accounts sometimes have lower tax than normal。Offshore companies pay lower tax on profits.One hundred divided by ten is ten.Please can you tell me the time?Profits can be overseas invested so that less tax ispaid。She arrived at half past nine.She has always studied hard especially last year。She has studied hard especially last year。She moved into her new flat last week.She pays one thousand two hundred per year.Steve was advised by the bank。Steves company is exporting goods to France now.Steves company will pay lower tax in Jersey。The accountants were preparing the accounts.The bank accountants may advise the employees。The bank worries that the company doesnt keep the books。The bottom line shows the higher profit.The company may pay the dividends to the shareholders。The curve had flattened out after it peaked。The employees may get a company pension.The financial statement showed the company assets。The Internet has changed the way we do business。The living cost has gone up。The sales can be plotted on a graph.There are different rates of tax on profits。They asked her whether she can finish on time。They know how to do it.This deal will improve our bottom line。Those accounts must be completed by Friday。Tom will use ebanking for his business.Using agents will bring an sales increase。We look forward to hearing from you.What do you think we should do?Would you like to come for dinner？Would you show me how this works?Writing letters takes longer than using email。Writing your CV takes a long time。Your low-performing shares can be sold off.Your work experience should be clearly detailed。翻译A graph shows their price was increasing initially，but has now levelled off.图表显示最初价格上扬,但是现在已经趋于平稳。After their business are integrated，they will no longer worry about fluctuating prices in the markets。生意联合以后,他们再也不用担心市场价格的波动。As long as she keeps her eyes on the market，high-risk shares can be added to her portfolio。只要她密切注意市场，就可以在那么她的投资组合中增加高风险股票.But a few companies adopt a green model that takes care of the environment。但少数公司采用注意环保的绿色商业模式。Companies pay tax on the profits they make。公司要缴纳利润所得税。Copies of the original documents are attached。随函附上的是原始文件的备份.Franco has to buy good wine for his restaurant even though it is very expensive in London compared to Italy.弗兰格在伦敦以相对意大利而言非常昂贵的价格给他的餐饮买上好红酒，He also keeps a copy for his own records。他还给自己留了一份副本作为存档。He asked where to open an account。他问哪里可以开个帐户。He has experience in buying and importing,but doesnt have much experience of selling。他在购买和进口方面有经验，但是没有太多销售经验。He runs a small garage，and employs a couple of young mechanics to repair cars。他开了一个小型修理厂，雇了几个年轻机修工修车。He thinks ebanking is very efficient。他认为电子银行很有效率。Her business is making a good profit which she wants to invest to expand her business.她想把生意所赚取的可观利润用来扩大经营。If all the customers lose their trust in the bank,then they may withdraw their deposits，and the bank will become bankrupt.如果所有顾客都对失去了银行信任,那么他们可能会取出的存款，银行就会破产。If he had more customers,then he would make more profit.如果他拥有更多顾客，那么他能赚取更多利润。If they give many loans，then they can get lots of interest from the borrowers.如果他们贷出许多款，那么能从借贷者手中获得大量利息。If you hold a bank account in London，your business profits are going to be taxed at higher rates。如果你在伦敦有银行帐户，那么你的企业所得税收会更高。Import taxes will be avoided if you re-export the goods.如果你把货物重新出口的话，那么就可以免征进口税.Importers and exporters dont want to take unnecessary risks，do they?进口商和出口商都不想冒不必要的风险,不是吗？In exchange they promise to supply regularly wine and olive oil to his restaurant.他们承诺给他的餐饮定期供应红酒和橄榄油作为交换.In the past two years,she learnt a lot about banking in Britain，and recently she has learnt about international ebanking.在过去的两年里，她对英国银行业有很多了解,她又学了不少国际电子银行的知识.Instead，he suggests using some spare cash in her deposit account。相反,他建议用她储蓄帐户的闲置资金.Interest on the loan should be paid to Hong Kong。贷款利息应该传给香港方面。Internet shopping suits her business model，because she buys many dresses all the same color to get a low price。网上购物适合她的商业模式，因为她能廉价购买大量同色裙子.Mary is happy to pick up some extra cash。玛丽很开心能赚些外快。Most companies try to cut costs using the cheapease suppliers and workers.大部分公司尽量使用最廉价的供应商和工人来减少开支.Over dinner he asks，”Would you like to come with me to Paris？”在用餐时他问,“你愿意和我一起去巴黎吗？”Researching the market is the best way to know which business model will suit your company.市场调查是得知你公司适用哪种商业模式的最好方法。She can help out Franco whenever she isnt busy。当她不忙时她可以给弗兰格一些帮助。She had worked for a couple of years in Shanghai before she came to London.在来伦敦前,她在上海工作过几年。She needed a new business suit for her job。她需要适合工作用的商务套装.She wanted to know why George kept so many motorbikes which did not sell well.她想知道为什么乔治留有那么多的摩托车滞销。Since there is only a little left,then he wouldnt have enough to pay the interest on a loan.只有少量盈利剩余，不足以用来支付贷款利息。Startup loans are suitable for businesses that need high investment without any strings attached。启动贷款适用于没有附加要求的高投入商业运作.Tax on comapny profit in Britain is higher than that in Hong Kong。在英国的公司所得税比在香港的要高。Taxers are lower in Hong Kong than in London.香港的税收低于伦敦.The accountants advised him to keep receipts。会计建议他保存收据。The bank transferred the funds to London。银行把资金转到了伦敦。The company started up six months ago。这个公司六个月前开业的。The exchange rate had been fairly steady until July。兑换率一直到七月份都很稳定。The land alone is worth more than 235,000，and on this land the restaurant is worth more than 158,000。单土地价值为235000英磅,建在这块地上的餐馆价值超过了158000英磅。The liquid assets should be more than the amount that the restaurant pays out each month.流动资产应比餐饮每月的支出要多一些。The startup money sent by his Hong Kong company should be written up as aloan.他的香港公司发过来的启动资金应该被列为贷款。These are different business models that suit different companies。这些是适合不同公司的不同商业模式。They advertise a lot in the cities where many people might buy their products。他们在有大批潜在顾客的城市进行大量广告宣传。Theyve opened two current accounts in HK dollars。他们已经开了两个港元活期帐户。This is for someone who wants to expand a small business。这个(贷款）适用于想要扩大小本生意的人。We have received many orders for computer screens.我们接到许多电脑显示屏订单。With high cash turnover，the bank can see that there is enough income to pay the interest on a loan.通过大量的现金周转,银行可以看到（贷款方）有足够的收入支付贷款利息。Xiaoyan is an amateur at playing the stock market,while big companies are very professional.晓燕在炒股方面是个生手，而大公司则非常专业。第3页