会计英文

Current assets、fixed assets 和Currentliabilities

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 anda deposit account. With the current account you can pay for things by cheque, but you don'tearn any interest . With the deposit account ,you earn interest ,but you can't pay for things bycheque……”（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 thecurrent operation of the business.(The current period is generally taken as one year.) Examples arecash, notes receivable, accounts receivable, inventory , and prepaid expenses. 流动资产指的是有充分理由认为在当期经营活动中转换成现金或被使用的资产(一般是一年期)。现金、应收票据、应收帐款、存货以及预付的费用都属于流动资产。

说到流动资产，就不能不提到另一个词汇fixed assets（固定资产）。例如：

2、Fixed assets are the long-lived assets used in the production of goods or services. These assets,sometime called non-current assets, are used in the operation of business rather than being heldfor sale.

固定资产是在产品和服务的生产过程中使用的寿命较长的资产。这些资产有时称为非流动资产，是公司经营中为了使用而不是为销售而置备的资产。

Current liabilities 就是“流动负债”。例如：

3、Current liabilities . Debts which must be satisfied from current assets within the next operatingperiod, usually one year. Examples are accounts payable, notes payable, the current portion oflong-term debt, and various accrued items such as salaries payable and taxes payable.

流动负债。在下一个经营期间，通常是一年内必须用流动资产偿还的债务。应付帐款、应付票

据、长期债务的当期分摊额，以及诸如应付工资和应付税款等种种应计项目都是流动负债。Receivable 、Payable和Prepaid

将Receivable 和Payable 两个词稍加比较，不难发现它们后面的四个字母相同，都有-able ，这是英语词汇构成的后缀之一。这个词缀紧接在动词之后，使动词变成形容词，表示“能够…、适于…、可…、应…”。Receive（收到、接受）加上- able 成为receivable，其意义也相应成为“能收的、应收的”；同样pay（付款、支付）加上-able 也相应成为“应付的”。这里要特别提到的是，动词后缀有-able 所形成的形容词，和一般形容词不同，在修饰名词时，它不在名词之前而在名词之后。例如accounts receivable（应收帐款）、accounts payable （应付帐款）、notes receivable（应收票据）、notes payable（应付票据）。下面举出几个句子来操练一下这几个会计词汇：

1、A business with many credit customers would set up the general ledger Accounts Receivableaccount for all credit customers and a separate account for each credit customer.

有很多赊购客户的企业应设置一个应收帐款总分类帐户，登记所有赊购客户欠的货款，并为每个赊购客户设置一个明细帐户。

2、Accounts Receivable are often classified as current assets.

应收帐款通常归入流动资产。

3、Accounts receivable arise when a business sells goods and service on credit.

当企业以赊帐方式销售产品或提供服务时，就产生应收帐款。

4、A promissory note is regarded as notes receivable for the payee and notes payable for themaker.

本票对受款人来说是应收票据，对出票人来说则是应付票据。

5、Notes receivable which can be collected and converted into cash during next accounting yearor operating cycle are classified as current assets and are recorded at face value.

能在下一个会计年度或下一个经营周期收回和转换成现金的应收票据，归入流动资产，并按面值入帐。

6、Accounts payable and notes payable are typical example of current liabilities.

应付帐款和应付票据是流动负债的典型例子。

7、As stated above, accounts payable and notes payable are usually created by a company'seconomic activities, such as purchases of merchandise and services received in the normal courseof business.

如前所述，应付帐款和应付票据通常产生于企业的经营活动，例如在正常经营过程中的赊帐购

买商品和接受服务。

Prepaid（预付的）这个词和前面的Pay 关系非常密切,实际上就是在pay 的过去分词paid 前加上一个前缀pre-，这个前缀表示“前、预先”之意，合起来就是“预付的”。例如：

8、Assume that a business paid a $1200 premium on April 1 for one year's insurance in advance.This represents an increase in one asset (prepaid expense) and a decrease in another asset (cash).Thus, the entry would be :

Dr. Prepaid Expenses—Prepaid Insurance $1200

Cr. Cash $1200

假设，一个公司4月1日支付了1200美圆的保险费预付一年的保险费。这意味着一种资产（预付费用）的增加，另一种资产（现金）的减少。因此，会计分录应为：

借：预付费用—预付保险费1200美圆

贷：现金1200美圆