1.中级商务英语的日常词汇
circulating capital, working capital 流动资本
available capital 可用资产
reserve 准备金,储备金
calling up of capital 催缴资本
allocation of funds 资金分配
contribution of funds 资金捐献
working capital fund 周转基金
revolving fund 循环基金,周转性基金
contingency fund 意外开支,准备金
reserve fund 准备金
buffer fund 缓冲基金,平准基金
sinking fund 偿债基金
investment 投资,资产
self-financing 自筹经费,经费自给
bank 银行
current account 经常帐户
(美作:checking account)
current-account holder 支票帐户
(美作:checking-account holder)
cheque 支票(美作:check)
bearer cheque, cheque payable to bearer 无记名支票,来人支票
crossed cheque 划线支票
traveller's cheque 旅行支票
chequebook 支票簿,支票本(美作:checkbook)
endorsement 背书
transfer 转让,转帐,过户
cash 现金
ready money business, no credit given 现金交易,概不赊欠
banknote, note 钞票,纸币(美作:bill)
to pay (in) cash 付现金
domestic currency, local currency] 本国货币
convertible currencies 可兑换货币
exchange rate汇率,兑换率
floating exchange rate 浮动汇率
free exchange rates 汇兑市场
foreign exchange certificate 外汇兑换券
share 股份,贡
shareholder, stockholder 贡持有人,股东
dividend 股息,红利
cash dividend 现金配股
stock investment 贡投资
investment trust 投资信托
stock-jobber 贡经纪人
stock company, stock brokerage firm 证券公司
securities 有价证券
2.雅思口语如何备考
雅思考试四项能力的考察中，口语部分的测试往往最令中国考生感到棘手，每年一月、五月和九月被称为是口语考试的换题库月，将淘汰30%到40% 旧题并补充相应数量的新题。提醒参加6～8月雅思考试的考生，要加大人物、场所、事件、兴趣等类型题中新题型的准备。此外，基本功的训练仍然是雅思口语制胜的法宝，应引起考生重视。
雅思考生都知道，口语考试是雅思单项中最能体现学生真实英文水平的考试。总分9分，主要通过4个标准来评定学生的口语成绩：考生在答题中所展现出来的流利度、词汇、语法和发音。因此要想拿到口语高分，就一定要在这些基本面上多下功夫。
①掌握雅思口语高频词汇。准确地使用词汇是雅思考试考查的重点，也是难点。因此，在准备口语考试时一定要把这个基础打好。建议考生要多补充雅思口语实用高频词汇，准确而灵活地使用它们是取得口语高分的捷径。
②发音是高分的阶梯。标准的发音不仅能有效加分，而且会带给考官好心情。建议考生多模仿纯正的英语原音对话，在练习中注意为自己录音，通过不断发现并纠正自己发音中的问题来完美自己的语音。
③雅思的语法其实并不难，只要掌握好现在时、过去时、完成时等最常用的时态，保证不出错，再加上准确的词汇应用、标准的发音、流利的表达，口语考试至少能达到5.5分。当然，大多数考生是想要达到6.5-7分的，那就需要在这个基础上，学会使用多样性的表达方式及较为复杂的句型，在题目的立意上也要避免重复老套的话题，力求新颖独特。
3.雅思口语备考技巧
雅思口语考试需要进行大量的练习，并在考试前做好一切准备。
要一直地说，各种不同的话题都要涉及。比如：关于你自己、你的国家、你的思想和观点等话题都可以用来练习口语。这会使你的口语表达更加自然并为你为在口语测试中遇到的任何突如其来的话题做好准备。
不管有无错误，如果你不进行大量口语练习，你就不会在口语水平上取得真正的进步。 你练习得越多，口语就会变得越容易。 如果你尽可能多地练习口语，你的口语水平很快就会得到迅速提高。
理想的情况是与母语为英语的人练习口语，这样他们就会给你提一些建议，比如：如何扩大词汇量、如何学习语法，如何进行发音等等。如果那个人对雅思口语测试非常了解，将会对你有很大帮助。
如果你不能与母语为英语的人的谈话也不必担心。 你也可以自己独自练习口语。 虽然独自练习口语的时候没有人回应你的谈话，但是只要开口练习，你就能有机会去尝试用不同的方式来说话，而这也将增强你的信心。同时这也会弥补你在词汇量和语法上的缺点，让你以这种集中的方式学习新的单词和语法结构。
描述自己所见到的周围的事物;在旅途中所看到的、经历的事情。
早晨的时候可以想象接下来的一天将要发生的事情，晚上的时候再回顾今天发生的事情。
当你逛超市时，告诉自己你需要什么，为什么需要。
阅读一篇关于任何话题报纸文章，并给出简短的摘要。
4.雅思口语的发音问题
发音是发出正确的英文读音。 当然，应该首先确保你的语调和节奏是正确的，不仅仅是各自单独的发音，还有他们在一起时的发音。
改进发音最重要的方法就是练习听力。 通常，语言学习者在领会到各个发音的区别之前，都想尝试发出正确的读音。
如何能够听出这些发音的区别呢?一种方法就是对广播或电视节目(如：新闻)录音30秒。 然后自己重述，以此来对比自己的发音与广播电视节目里发音的不同。
要连续不断地练习，这是一个缓慢的过程，在你可以正确地发音之前，可能会需要重复多次很困难的发音。
当你练习发音时，学习如何连读尤其困难。 当一个单词是以辅音结束而下一个单词是以元音开始的时候，这时两个单词可以连读。 在“jumps over”中，第一个单词的结尾辅音应与下一个单词的元音连读。 例如，“She works in an old office”听起来的发音应该是“She work-si-na-nol-doffice。”
当听英语时，单词连读可能会产生一个很棘手的问题。一个基本的听力技能就是能够听出单词，并且能够理解单词发音在哪里开始和结束。英文连读时发音都连在一块儿，这样听力的难度就会加大。
5.雅思口语A Leader话题
Times need heroes, and heroes stand out. Franklin Roosevelt is just a hero of the times. Well known for his unprecedented 13 years as the President of U. S. , he is regarded as a savior of America. However, it is not his brilliant achievements that attract me. What I really admire are some qualities shining in his whole life such as fortitude, courage and also his amiability.
His early time, I mean before his forties, was smooth. He was born rich and had a happy marriage. After graduating from Harvard, he served in the Navy. At that time, he had already shown his remarkable leadership and since his uncle was a President, he would surely enter the political arena. But everything changed when he was 39. Healthy and strong as he was, he was attacked by polio after swimming, which caused the life long deformity in his legs. It was extremely hard for this ambitious man to face the misfortune. He was, of course, in a bad mood and wanted to give up all his dreams at first. Then, after careful thinking, he finally decided to bestir himself. He was not a man easy to surrender. Again he took part in political activities and, at the same time, practiced standing up and then walking with a stick. Eventually this brave man won the battle against fate. He became the only disabled President in American history and unprecedentedly served four terms. All should be attributed to his fortitude.
"The only thing we fear is fear itself." This famous saying now has spread all over the world and encouraged lots of people. Roosevelt first said it, and as a great leader, he made all his people believe it. He practiced what he preached for he was surely a courageous person challenging the tradition. He formulated new policies to help his nation out of the Depression. He declared war against Fascists though most of the Congressmen opposed him at that time. All proved that he was right for his courage was not rash but based on careful thinking. "A leader is one who dares to dream, and then, dares to achieve."
He was great, but not great in appearance. He looked like a kind grandpa at the first sight. He initiated the fireside chat to express his ideas and explain his policies in a relaxed atmosphere on radio. He always smiled sincerely when speaking and listening. These didn't lower his prestige but made him amiable and welcome.
He is surely not a perfect man no one can be perfect. Every age has its hero in the forefront, just like Franklin Roosevelt, a man I admire.
