current account 活期存款賬戶，往來賬戶

The net flow of current transactions, including goods, services, and interest payments, between countries.

1.是指銀行允許存款人可隨時提取資金的銀行賬戶。2.是指在兩個公司用以反映相互之間的現(xiàn)金和商品往來的流動賬戶。

current asset 流動資產(chǎn)

An accounting term meaning cash or those things which can be readily converted to cash, such as short term accounts receivable.

會計用語，指現(xiàn)金或可以馬上轉換成現(xiàn)金的東西，如短期應收賬款。

current assets 流動資產(chǎn)

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.

資產(chǎn)負債表中的項目，等于現(xiàn)金和現(xiàn)金等價物，應收賬款，存貨，可變現(xiàn)證券，預付費用和可在一年內變現(xiàn)的其他資產(chǎn)之和。

current capital 流動資本

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.

是指企業(yè)日常經(jīng)營活動所用的資金，等于流動資產(chǎn)減去流動負債。流通資本是公司用于日常運營的資本，因此公司的流動資產(chǎn)應大大超過流動負債。一個企業(yè)營運資本的多少既可作為其財務狀況變動的指標，也可作為該企業(yè)對于短期債權人的償債能力，同working capital。

current cost 現(xiàn)時成本

The valuing of assets, stock, raw materials etc. at current market value as opposed to its historical cost.

是指按現(xiàn)時市價而不是按原始購置成本所計列的資產(chǎn)成本。

current coupon bond 流動息票債券

A bond with a coupon within 0.5% above or below current market rates.

是指息票利率接近于平價出售的債券，這種債券的利率一般不會變動。

current debt 當前債務

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.

資產(chǎn)負債表中的項目，等于公司所有所欠現(xiàn)金和所有一年內到期的債務之和。也叫應付債務或當前債務。

current dollar GDP 當年美元價國民生產(chǎn)總值

GDP measured in current year dollars.

當年美元價國民生產(chǎn)總值。

current dollars 當前美元

Dollars in other time periods converted into present-day dollars, in order to factor out the effects of inflation.

其它時期的美元價值轉換成當前美元價值，以剔除通脹影響。

current income 經(jīng)常收入

Money that is regularly received from investments, such as dividends and interest.

由投資收到的有規(guī)律的資金，如股息和利息。本會計期間整個企業(yè)的收益。

current issue 當期債券

In treasury securities, the issue that was auctioned off most recently. These tend to be the most actively traded issues.

國庫證券中，是指最近被拍賣的。是指最近發(fā)行的不同期限品種的美國中長期國債。這些有可能是交易最活躍的部分。

current liabilities 流動負債

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.

資產(chǎn)負債表中的項目，等于公司所有所欠現(xiàn)金和所有一年內到期的債務之和。也叫應付債務或當前債務。是指企業(yè)將在一年或大于一年的一個營業(yè)周期內可以償還的所有債務。例如，抵押貸款。

current market value 當前市值

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.

是指基于前一天收盤價格的證券價值。即最新市價。公司的當前市場值等于流通在外的股份數(shù)乘以當前的每股價格。

current maturity 剩余到期日

Amount of time between now and the maturity date of a given bond.

一個定債券的到期日與現(xiàn)在的時間差。是指一些貨幣市場工具，從現(xiàn)期到期滿相差的時間。例如，10年期的長期債務，在發(fā)行滿6年后，則剩余到期日便是4年。