1. balance of payments 2. current account 3. capital account / financial account, KA/FA 或 capital and financial account, KFA 对以上条目译名的讨论 在讨论之前 先对英文的account 和中文的帐及其词组 作初步的了解 _____________________________________________________________________ 以下为 Collins Cobuild 字典 对account的解释 （仅摘录有关的部分） 灰色中文部分为我的注解 1. If you have an account with a bank or a similar organization, you have an arrangement to leave your money there and take some out when you need it. 帐户 2. In business, a regular customer of a company can be refer to as an account, especially when the customer is another company. 常户/大户 3. Accounts are detailed records of all the money that a person or business receives and spends. 帐款 4. account is a written or spoken report of something that has happened. 帐 5. See also accounting, bank account, current account, deposit account, joint. current account 1. current account is a personal bank account which you can take money out of at any time using your cheque book or cash card. in AM, use checking account 2. a country's current account is the difference in value between its exports and imports over a particular period of time. ________________________________________________________________________ 以下为 MacMillan 字典(美式英语版) 对account的解释 （仅摘录有关的部分） 灰色中文部分为我下的简单注解 1. an arrangement in which a bank takes care of your money. You can deposit (=pay in) or withdraw (=take out) money when you need to. 帐户 2. a written or spoken report about something that has happened. 帐/事实 2a. a detailed description of how or why something happens. 算帐,事实源由,事实经过 3. an arrangement you have with a store or other business that allows you to pay for goods or service. 帐户/帐号 3a. a record showing how much you owe a store or other business for goods or service you received. 帐债 4. a company that regularly buy goods or service from another company. 常户/大户 5. an arrangement you have with a company or Internet provider to use a service they provide. 帐号 __________________________________________________________________________ 以下为教育部国语辞典相关内容的摘录 帐 1. 张挂起来做为露宿或防止蚊虫进入的布幕﹑帷幕。 如：「蚊帐」﹑「营帐」。 唐˙白居易˙长恨歌：「云鬓花颜金步摇，芙蓉帐暖度春宵。」 2. 记载有关银钱﹑财物出入的簿据。同「账」。 如：「算帐」﹑「流水帐」。 通俗编˙货财：「帏幄曰帐，而计簿亦曰帐者，运筹必在帏幄中也。 今市井或造账字用之，诸字书中皆未见。」 3. 债务。同「账」。 如：「欠帐」﹑「还帐」。 辨 似 「帐」与「账」於金钱、债务的意思可以通用。 帐本帐幕、帐蓬义，根据通俗编˙货财所云，因为运筹必在帏幄中， 所以计簿的意思也作「帐」。账字後出，作为钱、债的专用字。 今法律统一用语规定「帐目」、「帐务」统一用「帐」字。 标准字体表二字兼收，以示用法有别。 从辞典内容隐约可得知「账」是後起字，为区别意思而造来取代帐。 不过就现在情况而言，我们还是习惯用「帐」字。 帐户 1. 在金融机构所开的户头。 如：「我的帐户里还有多少钱？」或作「账户」。 2. 会计上为了归类与记录方便，将每个交易分成数个要素，相同的要素即归入 同一项目，此项目称为「帐户」。如：「现金帐户」、「应付帐款帐户」。 或作「账户」。 帐目 记入帐簿的收支项目。 儒林外史˙第三十一回：「自先君赴任赣州，把舍下田地房产的帐目 ，都交付与娄老伯。」 国际经常帐 一个国家在国际上经常交易的资金流入与流出。或作「国际经常账」。 (续下文) --

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