財務 Financial Affairs 　　常用句型 　　When surplus is negative, the company debit from the bank in order to continue to manage. 　　當盈余為負值時，公司通過向銀行貸款的融資手段維持公司繼續(xù)經(jīng)營。 　　We have a great deficit this year. 　　我們今年有很大虧損。 　　The company's restructuring is aimed at alleviating a cash squeeze. 　　公司的重組目的是為了解決資金周轉(zhuǎn)困難。 　　It should be levied by business tax no matter whether it is immovable property or not. 　　無論是不是不動產(chǎn)，都要征稅。 　　A mortgage loan is a loan secured by real property. 　　按揭貸款是一種用不動產(chǎn)作抵押的貨款。

? 　　Such investments generally involve a group of people who come together in a company or group of firms. 　　這種投資一般涉及到在同一家公司的一群人。 　　She is rolling in luxury. 　　她過著奢華的生活。 　　In those days people had to live frugally. 　　在那些年代里，人們不得不過著節(jié)儉的生活。 　　I must pay away the bill tomorrow 　　明天我必須付掉這賬單。 　　實用詞匯 　　surplus　盈余;剩余 　　table　表格 　　expense　支付；開銷 　　deficit　赤字；不足額 　　restructure　調(diào)整;更改結構 　　negative　[數(shù)]負的 　　immovable［法律］(財產(chǎn))不動的 　　property　n. 財產(chǎn) 　　heritage　n. 遺產(chǎn)；繼承物；繼承權 　　involve　v. 包含；牽涉 　　certifi cation　n. 證明，確保；檢定