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expenses 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 mortga