英语口语每年会进行两次考试，相比较枯燥漫长的四六级备考练习而言，四级口语的趣味性要更多一些，虽然下半年口试时间为11月21日—22日。但是口语的练习对于四六级备考也有很大的帮助作用，抓紧练习吧!

　　资金筹措

　　A:Where on earth are we going to borrow at 3%?

　　A:我们将从哪里筹借到3%?

　　B:We can borrow from a back ,the gross interest rate will be something like 7% .With corporate tax at say 30%.we are only paying on 50% of this .There is still inflation to consider .

　　B:我们可以从银行借到。毛利率是7%。企业税是30%。我们只支付其中的50%，其中包含了通货膨胀率。

　　A:You can knock off another 2% for that.

　　A：你可以从中扣除掉2%。

　　B:We can borrow as much as we can.

　　B：尽我们所能借吗?

　　A:Not quite,if we get too heavily in debt.the shares will tend to drop.

　　A：不完全是。如果我们负债太多，分红就会下降。

　　B:How much loan capital can we safely raise then?

　　B:我们需要多少借贷资本以能保证分红?

　　A:I would like to have notice of that question,i will give you an answer in a week.

　　A:我会考虑这个问题。我将在一周内给你答案。

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