2021年电大财经英语考点版按字母排列

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钞票collateral抵押品consumption tax消费税cooperate 合伙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expenses支出费用fluctuation波动high-yield高回报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stock股票tax refund退税taxation征税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 file tax returns.7、American goods were more expensive than Steve’s 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、Don’t worry about the c ompany^ 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 didn’t 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 has 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 can’t 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 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 you’d get interest.34、If you make profits，then you pay 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 help 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 arrived 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、Steve’s company is exporting goods to France now.55、Steve’s 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 doesn’t keep the books.59、The bottom line shows the higher profit.60、The company may pay the dividends to the shareholders.61、The curve 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 profits.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 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 shows their price was increasing initially，but has now levelled off.图表显示最初价格上扬，但是当前已经趋于平稳。

2、After their business are integrated，they will no longer worry about fluctuating prices in the markets.生意联合后来，她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，这远不够舒服地生活。