1.Now and then i deposit money in a savings account at the bank. The bank then uses this money and pays me a certain percentage on each dollar every year. For example, if i deposit $ 1000 and the bank pays me 4 percent, i will have earned $ 40 by the end of the year. This payment is called interest.
1.我時(shí)常把錢(qián)存放在銀行的儲(chǔ)蓄賬戶(hù)上，銀行就使用這筆錢(qián)，每年按每一美元的一定百分率付給我利息。比如說(shuō)，如果我存1000美元，銀行付給我4%的利息，我會(huì)在年底得到40美元。這筆錢(qián)就是利息。

2.In the event of a merger, the merging parties shall execute a merger agreement and prepare a balance sheet and an inventory of property.
2.公司合并，應(yīng)當(dāng)由合并各方簽訂合并協(xié)議，并編制資產(chǎn)負(fù)債表及財(cái)產(chǎn)清單。

3.Mergers fall into three categories: horizontal, vertical, and conglomerate.
3.合并分為以下三種：橫向合并，縱向合并和混合合并。

4.The court appointed a receiver to administer and liquidate the assets of an insolvent corporation.
4.法院指定了一個(gè)接管人以管理和清算破產(chǎn)公司的資產(chǎn)。

5.We should improve the systems of unemployment insurance and subsistence allowances for urban residents.
5.我們應(yīng)當(dāng)健全失業(yè)保險(xiǎn)制度和城市居民最低生活保障制度。