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1、一、单词accounts账户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e-commerce电子商务equity权益exchange退换expens
2、es支出费用fluctuation波动high-yield高回报旳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离岸旳operation运行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投机旳stock股票tax refund退税taxation征税
3、Wholesale批发地二、填空1、A tax expert was advising the company accountants.2、Accountants must learn about new laws about tax.3、After Franco had a mortgage, he should get a loan from the bank. 4、After he applied, Franco might get a mortgage.5、After the shop has closed, the staff go home.6、All companies must
4、 file tax returns.7、American goods were more expensive than Steves products.8、At the end,Franco was glad he made the visit.9、Can you come with them quickly please?10、Cash flow is the same as liquidity.11、Cheap iiTports can be sold for profit.12、David persuade Steve to use offshore banking.13、Dont wo
5、rry about the company bottom line.14、e-Commerce has brought many new markets to conpanies.15、Excuse me, could you turn on the light?16、He asked her to go more slowely.17、He didnt know until she told him.18、He had met her before she came to London*19、He had prepared well before the interview.20、He ha
6、s been eiTployed as part-time acomtant.21、He hopes to go if he can.22、He is the accoutant who works very hard.23、He says he cant agree more.24、He used a current account for living expenses.25、He wants to send it by post.26、I thought the report can had be written.27、If business is good, then you can
7、expand.28、If he asks, I will help him.29、If I can help you, I will.30、If possible, Franco would borrow some money.31、If they cooperate then they will save moeny.32、If you borrow money, then you pay interest.33、If you had a deposit account, then youd get interest.34、If you make profits, then you pay
8、tax.35、If you need a loan, then ask the bank.36、Jersey is as safe as England for banking.37、Jersey Island has offshore banking for customers。38、Laws on the accounting are changing all time.39、London banks have changed from using gold now.40、May I ask you to be quiet?41、My bank manager promised to he
9、lp me.42、My deposit account earns a high interest.43、Offshore accounts sometimes have lower tax than normal. 44、Offshore companies pay lower tax on profits.45、One hundred divided by ten is ten.46、Please can you tell me the time?47、Profits can be overseas invested so that less tax is paid.48、She arri
10、ved at half past nine.49、She has always studied hard especially last year.50、She has studied hard especially last year.51、She moved into her new flat last week.52、She pays one thousand two hundred per year.53、Steve was advised by the bank.54、Steves company is exporting goods to France now.55、Steves
11、company will pay lower tax in Jersey.56、The accountants were preparing the accounts.57、The bank accountants may advise the employees.58、The bank worries that the company doesnt keep the books.59、The bottom line shows the higher profit.60、The company may pay the dividends to the shareholders.61、The c
12、urve had flattened out after it peaked.62、The employees may get a company pension.63、The financial statement showed the company assets.64、The Internet has changed the way we do business.65、The living cost has gone up.66、The sales can be plotted on a graph.67、There are different rates of tax on profi
13、ts.68、They asked her whether she can finish on time.69、They know how to do it.70、This deal will improve our bottom line.71、Those accounts must be completed by Friday.72、Tom will use e-banking for his business.73、Using agents will bring an sales increase.74、We look forward to hearing from you.75、What
14、 do you think we should do?76、Would you like to come for dinner?77、Would you show me how this works?78、Writing letters takes longer than using email. 79、Writing your CV takes a long time.80、Your low-performing shares can be sold off.81、Your work experience should be clearly detailed.三、翻译1、A graph sh
15、ows their price was increasing initially, but has now levelled off.图表显示最初价格上扬，不过目前已经趋于平稳。2、After their business are integrated, they will no longer worry about fluctuating prices in the markets.生意联合后来，他们再也不用紧张市场价格3、Although a small pension will be paid by her bank, it will not be enough to live on comfortably.尽管银行会付给她一小笔养老金，这远不够舒适地生活。4、As long as she keeps her eyes on the market, high-risk shares can be added to her portfolio.只要她亲密注意市场，就可以在那么她旳投资组合中增长高风险股票。5、But a few companies adopt a green m
