电大财经英语教材课文翻译及练习答案(4)

到伦敦之前她在上海工作过几年。之后她在国际会计部和国际电子银行分部工作过。现在她在国际会计事务方面有丰富的经验。Steve和晓燕觉得这个工作会适合她，并且环球证券公司提供优厚的薪水，外加安家费和一揽子住房补贴。晓燕在北京的生活成本比伦敦低很多。她决定写简历来申请这个新工作。

1. Transworld Securities is looking for an accountant. T 2. An advertisement was seen by Transworld Securities. F 3. Xiaoyan used to work in London before Shanghai. F 4. The new job is in international accounting. T

5. Xiaoyan doesn’t have enough experience to apply. F 6. It’s cheaper to live in Beijing than in London. T

Xiaoyan applies for a new job

Xiaoyan was making notes to help her write her CV last week. She hadn’t written one for several years. She had left her old one in Shanghai which had all the dates of her qualifications written on. Steve showed her an example to use as a model. She worked as an Assistant Manager at ABHK for two years in Shanghai before coming to London. But she couldn’t remember how many years she had worked at Tang Investments before that. She made a list of all her accomplishments at ABHK Bank. Then she put them in the correct order. During her first year in London she had managed the accounts of several large companies. After that she worked in the IT Department, and now she is working in the International e-Banking Division. After she finished writing her work experience, she added a handwritten cover letter. Then she posted everything off to the address in the advertisement.

晓燕上个星期作笔记来帮助她写简历。她已经好几年没有写过简历了。她将那份记录着她全部资历及日期的就的个人简历留在上海了。Steve给了她一份样本作为模板。在来伦敦之前她在上海的ABHK银行做过两年助理经理。但是她忘记了在那之前在大唐投资公司工作了几年。她写了一张在ABHK银行取得的所有成就的单子。然后将它们按照正确顺序排列。在她到伦敦的第一年，她管理着几家大公司的账目。之后她在IT部分工作，现在她在国际电子银行分部工作。写完工作经历以后，她加上了一张手写的信封。然后把所有这些邮寄到广告中提到的地址。

1. Did Xiaoyan write notes before writing her CV? Y 2. She emailed the CV to Beijing, didn’t she? N 3. Steve gave her a model to copy, didn’t he? Y

4. Was she employed by many companies in London? N 5. Had she worked in the IT Department? Y 6. Didn’t she type out the cover letter? N

Unit 15

“Hello. Good morning everyone. Today I want to talk about exchange rates. Here is a plot of the changes that we have seen during 2010.

Please look at this graph. You can see the exchange rate between Hong Kong dollars and pounds sterling. This rate was fairly steady until July, when it started to rise steeply to a peak at the beginning of August. That was the best time to sell pounds for Hong Kong dollars. It fell during August. Then it became steady again during October. Overall we have seen an increase from 11.25 dollars per pound to 12.25.

During July alone, there was almost fifteen percent change. Such large fluctuations can hurt trade because of the uncertainty for importers and exporters. They don’t want to take unnecessary risks, do they? So they reduce their exposure （暴露）and volume of business. Okay, that’s all for today. Thank you for your attention.”

“大家早上好！今天我想要讲讲汇率。这里有一张2010年的汇率情况变化表。

请看这张表。你们可以看到港币兑英镑的汇率。这个比率直到七月份都比较平稳，八月初的时候开始大幅度攀升。这时是卖出英镑买入港币的最佳时机。八月份整体回落。然后十月份的时候又开始稳定。总体来说我们看到了港币兑英镑的汇率从11.25上升到了12.25。

仅七月一个月，就有将近15个点的变化。如此大的波动会对贸易带来伤害，由于进出口商的不稳定情绪。他们不愿承担不必要的风险，不是吗？所以他们会减少业务的次数和总量。 好了，今天就讲这些。感谢大家的倾听。” 1. What is this talk about? Changing money

2. How was the rate for pounds in July? Going up 3. When was the main peak on this chart? After July 4. When was the rate steady? In May

5. When was the best time to sell dollars? On 15th May

Arrange your books to pay less tax

Last week Tom asked the bank’s accountants for advice. This morning the accountants explained how to keep the accounts. Tax on company profits in Britain is higher than that in Hong Kong. The start-up money sent by his Hong Kong company should be written up as a loan, they explained, and interest on this should be paid to Hong Kong. They persuaded him to keep the London business separated from that of Hong Kong. He should buy the goods from Hong Kong at a price which is close to his selling price in Britain. This will reduce the profit margin of the London Office so that less UK tax will be paid.

“Let the Hong Kong office make the profit, because they pay lower tax on profit”, they advised him.

“Overall, your company will pay much less tax.”

上个星期Tom向银行的会计师寻求建议。今天早上会计师解释了如何记账。英国的公司利润所得说比香港高很多。他们解释，由香港公司承担的启动资金可以记作贷款，由此产生的利息由香港方支付。他们劝Tom把伦敦的业务从香港公司独立出来。他可以从香港购入与在英国的出售价格相近的货物。这可以减少伦敦办事处的边际利润，这样在英国交的税就会减少。

“让香港公司赚取利润，因为他们付的利润所得税低”，他们这样建议Tom。 “总的来说，你的公司可以少付一些税。”

1. The accountants explained how his books should be kept. T

2. Hong Kong companies pay lower tax than companies in London. T 3. Hong Kong should pay interest to the London office. F

4. The accountants told him how to increase the profits in London. F 5. His buying price should be set to close to his selling price. T

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