| 单词 | current account |
| 释义 | current account current account1. An active account at a bank or building society into which deposits can be paid and from which withdrawals can be made by cheque (see alsocheque account). Building societies usually make no charges and pay interest on balances maintained in a current account. Banks, in order to remain competitive, have been obliged to follow the same practice for most non-business accounts. current assets(circulating assets; circulating capital; floating assets) Those assets of an organization that form part of the working capital and are constantly changing their form, circulating from cash to goods and back to cash again. Cash is used to purchase raw materials, which become work in progress when issued to a production department. The work in progress becomes finished goods, which once they are sold, become debtors or cash from an accounting point of view. Debtors are ultimately changed into cash when they pay, thus completing the cycle. Comparefixed asset. |
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