中英文稿：
Asset - 資產
The company's assets include both its tangible property and intangible patents.
(公司的資產包括有形財產和無形專利。)
We are currently assessing our assets to ensure they are being utilized to their full potential.
(我們目前正在評估資產，以確保它們發揮了全部效用。)

Liabilities - 負債
The company's liabilities have increased due to the recent expansion.
(由於最近的擴張，公司的負債增加了。)
It's important to maintain a healthy ratio of assets to liabilities to ensure financial stability.
(維持資產與負債的健康比例以確保財務穩定是非常重要的。)
*補充：Liability另一常見義指必須承擔的責任義務（尤指法律方面）。例如liability for damages(賠償責任)

Liquidity - 流動性
Maintaining high liquidity is important to cover unexpected expenses or investments.
(維持高流動性對於支付意外支出或投資非常重要。)
The company's liquidity ratio is above the industry average, indicating strong financial health.
(公司的流動性比率高於行業平均水準，表明財務狀況強健。)

Balance sheet - 資產負債表
The balance sheet at the end of this fiscal year showed a significant improvement in net assets.
(本會計年度末的資產負債表顯示淨資產有顯著改善。)
Analysts often look at the balance sheet to determine the company's financial leverage.
(分析師經常查看資產負債表來確定公司的財務槓桿。)

Mortgage - 抵押貸款
The company decided to secure a mortgage for the new property to leverage its cash flow.
(公司決定為新財產獲取一筆抵押貸款，以利用其現金流。)
Mortgage rates have a direct impact on our monthly payments for the office building.
(抵押貸款利率對我們辦公大樓的月付款有直接影響。)

Budget - 預算
The annual budget has been allocated with a focus on marketing and research and development.
(年度預算已經分配，重點放在市場行銷和研發上。)
We need to adjust the budget to reflect the unexpected rise in raw material costs.
(我們需要調整預算以反映原材料成本的意外上升。)

Investment - 投資
The company is looking for investment opportunities with a high rate of return.
(公司正在尋找高回報率的投資機會。)
We need to diversify our investments to minimize risk.
(我們需要多元化投資以最小化風險。)

Interest rate - 利率
The central bank's decision to raise interest rates will affect our loan repayment plans.
(中央銀行決定提高利率將影響我們的貸款還款計劃。)
Interest rates fluctuate and can significantly impact the company's borrowing costs.
(利率波動下，利率可以顯著影響公司的借貸成本。)
*補充：and連接兩個主詞相同的句子（Interest rates），所以在文法上省去了and後句子的主詞。

Auditing - 審計
The external auditing firm will confirm the accuracy of our financial statements.
(外部審計公司將確認我們財務報表的準確性。)
Auditing is a critical process to ensure our accounts are transparent and comply with regulations.
(審計是確保我們的帳目透明並符合規定的關鍵過程。)

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