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

　　B: We can borrow from a bank. 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.

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

　　B: We can borrow as much as we can?

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

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

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

　　重点讲解：

　　1. capital 资本

　　相关词组：

　　make capital out of 利用

　　Trying to make political capital out of the weakness of his rival.

　　设法利用他对手弱点以谋求政治利益。

　　with a capital — 真正地，名副其实地（用来强调问题中的某个词或概念）She was ugly with a capital U.

　　她真是名副其实地丑。

　　2. corporate tax 企业税

　　3. loan capital 借贷资本

　　4. knock off

　　例句：Knock off every objection. 排除一切反对意见。

　　5. have notice of that question 有待考虑这个问题have notice of 有待考虑一下

　　例句：I would like to have notice of participating in wedding. 我有待考虑参加婚礼。

　　汉语译文：

　　A: 我们将从哪里筹借到3%？

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

　　A: 你可以从中扣除掉2%。

　　B: 尽我们所能借吗?

　　A: 不完全是。如果我们负债太多，分红就会下降。

　　B: 我们需要多少借贷资本以能保证分红？

　　A: 我有待考虑整个问题。我将在一周内给你答案。