会计金融英语词汇(5)

3.In a journal entry, the debits and credits for given transaction are recorded together, but when the transaction is recorded in the ledger, the debits and credits are entered in different accounts.
在日记帐上记帐时，既定交易的借方和贷方一起被记录，但在分类帐记录中，一笔交易的借方和贷方进入不同的帐户中。

4.A journal may be a general journal or it may be a group of special journals.
日记帐可以是一本通用日记帐，也可以是一组特种日记帐。

Current assets、fixed assets 和 Current liabilities

Current 是一个很有意思的词汇。它既可以是形容词，也可以是名词。

作为形容词，current 意思是“通用的、流通的，现在的”，如 current money（通货），current English（现代英语），current fashion（目前流行的风尚）；
作为名词，current 的意思是"水流、气流，电流，动向、潮流"，如 the current of a river （河的水流），the cold current （寒流），a direct current （直流电），the current of public opinion（舆论的动向）。

在这里，还要特别提到英国的两种存款 current account （活期存款，也相当于美国银行中的 checking account ）和deposit account （储蓄存款，也相当于美国银行中的 savings account ）。如果你到英国银行对柜员说："Could you tell me what sorts of accounts there are ？"（您能告诉我有几种什么存款吗？）银行柜员就会说："Well，there are basically two types of accounts .There's a current account and a deposit account. With the current account you can pay for things by cheque, but you don't earn any interest . With the deposit account ,you earn interest ,but you can't pay for things by cheque.."（基本上有两种存款，一种活期存款，一种储蓄存款；活期存款你可以用支票支付，但没有利息；储蓄存款可以挣到利息，但不能用支票支付。）

Current assets 就是“流动资产”。例如：

1.Current assets are the assets reasonably expected to be converted into cash or used in the current operation of the business.(The current period is generally taken as one year.) Examples are cash, notes receivable, accounts receivable, inventory , and prepaid expenses.