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.我时常把钱存放在银行的储蓄账户上，银行就使用这笔钱，每年按每一美元的一定百分率付给我利息。比如说，如果我存1000美元，银行付给我4%的利息，我会在年底得到40美元。这笔钱就是利息。

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，应当由合并各方签订合并协议，并编制资产负债表及财产清单。

3.Mergers fall into three categories: horizontal, vertical, and conglomerate.

3.合并分为以下三种：横向合并，纵向合并和混合合并。

4.The court appointed a receiver to administer and liquidate the assets of an insolvent corporation.

4.法院指定了一个接管人以管理和清算破产公司的资产。

5.We should improve the systems of unemployment insurance and subsistence allowances for urban residents.

5.我们应当健全失业保险制度和城市居民最低生活保障制度。