中央电大财经英语复习资料(全)

a c c o u n t s 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

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 Steve's 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.

Don't worry about the company's 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 didn't 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 can't 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 you'd 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.