金融英语――常用词汇(九十七)
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current account 活期存款账户，往来账户
The net flow of current transactions, including goods, services, and interest payments, between countries.
1.是指银行允许存款人可随时提取资金的银行账户。2.是指在两个公司用以反映相互之间的现金和商品往来的流动账户。
current asset 流动资产
An accounting term meaning cash or those things which can be readily converted to cash, such as short term accounts receivable.
会计用语，指现金或可以马上转换成现金的东西，如短期应收账款。
current assets 流动资产
A balance sheet item which equals the sum of cash and cash equivalents, accounts receivable, inventory, marketable securities, prepaid expenses, and other assets that could be converted to cash in less than one year.
资产负债表中的项目，等于现金和现金等价物，应收账款，存货，可变现证券，预付费用和可在一年内变现的其他资产之和。
current capital 流动资本
Current assets minus current liabilities. Current capital is the part of a company's capital that is used for day-to-day operations, and so it is desirable that companies maintain substantially more current assets than current liabilities.
是指企业日常经营活动所用的资金，等于流动资产减去流动负债。流通资本是公司用于日常运营的资本，因此公司的流动资产应大大超过流动负债。一个企业营运资本的多少既可作为其财务状况变动的指标，也可作为该企业对于短期债权人的偿债能力，同working capital。
current cost 现时成本
The valuing of assets, stock, raw materials etc. at current market value as opposed to its historical cost.
是指按现时市价而不是按原始购置成本所计列的资产成本。
current coupon bond 流动息票债券
A bond with a coupon within 0.5% above or below current market rates.
是指息票利率接近于平价出售的债券，这种债券的利率一般不会变动。
current debt 当前债务
A balance sheet item which equals the sum of all money owed by a company and due within one year. Also called payables or current liabilities.
资产负债表中的项目，等于公司所有所欠现金和所有一年内到期的债务之和。也叫应付债务或当前债务。
current dollar GDP 当年美元价国民生产总值
GDP measured in current year dollars.
当年美元价国民生产总值。
current dollars 当前美元
Dollars in other time periods converted into present-day dollars, in order to factor out the effects of inflation.
其它时期的美元价值转换成当前美元价值，以剔除通胀影响。
current income 经常收入
Money that is regularly received from investments, such as dividends and interest.
由投资收到的有规律的资金，如股息和利息。本会计期间整个企业的收益。
current issue 当期债券
In treasury securities, the issue that was auctioned off most recently. These tend to be the most actively traded issues.
国库证券中，是指最近被拍卖的。是指最近发行的不同期限品种的美国中长期国债。这些有可能是交易最活跃的部分。
current liabilities 流动负债
A balance sheet item which equals the sum of all money owed by a company and due within one year. Also called payables or current debt.
资产负债表中的项目，等于公司所有所欠现金和所有一年内到期的债务之和。也叫应付债务或当前债务。是指企业将在一年或大于一年的一个营业周期内可以偿还的所有债务。例如，抵押贷款。
current market value 当前市值
The present worth of a portfolio of securities, at latest market prices. For a company, the number of shares outstanding multiplied by the current stock price.
是指基于前一天收盘价格的证券价值。即最新市价。公司的当前市场值等于流通在外的股份数乘以当前的每股价格。
current maturity 剩余到期日
Amount of time between now and the maturity date of a given bond.
一个定债券的到期日与现在的时间差。是指一些货币市场工具，从现期到期满相差的时间。例如，10年期的长期债务，在发行满6年后，则剩余到期日便是4年。