current [ˈkʌrənt] adj. 通用的，流行的
* * *
A: This view was current.
B: Don't be deceived.
A：当时这种看法很流行。
B：不要被蒙蔽。
* * *
account [əˈkaunt] n. 账户
【派】accounting 会计学
【搭】take account of 考虑到 on account of 因为
【例】I'll put it down to our company's account.
我要把这个记到我们公司账上。
cash [kæʃ] n. 钱，现款
cheque [tʃek] n. 支票
【例】We enclose our cheque in amount of 8,000 dollars in final and complete settlement of this claim.
为最终全部了结此次索赔，随函寄上我方支票，金额为8000美元。
【搭】traveler's cheque 旅行支票
debtor [ˈdetə] n. 借方
creditor [ˈkreditə] n. 贷方
obligation [ˌɔbliˈɡeiʃən] n. 义务
【扩】duty 义务 devoir 义务
* * *
A: I've received an invitation to a wedding but not to the reception. Must I send a gift?
B: No, there is no obligation attached to an invitation to the wedding only.
A：我收到一个参加婚礼仪式而不是婚宴的请柬，必须送礼物吗？
B：不必，参加婚礼仪式没有送礼的义务。
* * *
complication [ˌkɔmpliˈkeiʃən] n. 纠纷
【扩】knottiness 纠纷 tangle 纠纷
* * *
A: I understand complications involved in carrying out the contract will be solved through friendly consultation?
B: Yes, most disputes can be settled in a friendly way.
A：我想涉及到执行合同时所发生的纠纷要通过双方友好的协商方式加以解决，是吗？
B：是的，大多数纠纷可以通过友好途径加以解决。
* * *
debit [ˈdebit] v. 把……记入借方
specimen [ˈspesəmən] n. 样本
【扩】sample 样本
* * *
A: All these are butterfly specimens.
B: They are so nice.
A：这些都是蝴蝶标本。
B：真漂亮。
* * *
forgery [ˈfɔːdʒəri] n. 伪造（文件，签名等）
adopt [əˈdɔpt] v. 采用
【派】adoption 采用
* * *
A: How will you assign the contract?
B: We'll adopt the public bidding.
A：你们怎么转让合同？
B：我们会采用公开招标的方式。
* * *
facilitate [fəˈsiliteit] v. 使便利
【派】facilitation 简易化，促进
* * *
A: It would facilitate matters greatly if you could tell them in advance.
B: But I had no time to do so.
A：如果你事先能告诉他们，事情会容易进行得多。
B：但是我根本没时间那么做。
adjective [原级]现行的，当前的；通用的，流行的；最近的 - Current means happening, being used, or being done at the present time.
noun [具体名词]水流，气流；电流；思潮，趋势 - A current is a steady flowing movement of air.
- alternating current (AC) 交流电
- direct current (DC) 直流电
- Is the wire live? 这线有电吗？
- The plug broke, exposing live wires. 插头断了，露出带电的电线。
- water current 水流
- air current 汽流
- swim with the current 随波逐流
- swim against the current 逆流而行
noun [抽象名词]账户，户头；客户，老主顾；网络账号；描述，报道；账目；账单；赊购账，赊购；理由，解释；重要性；（定期结付的）交易合同；演奏（音乐）；<英>账期交易期 - Accounts are detailed records of all the money that a person or business receives and spends.
verb [vt. 及物动词]把…视作，认为；解释，说明（account for）；占（一定数量或比例）（account for）；<古>报账 - He worked his way up from messenger boy to account executive.
noun [专属名词]支票 - He handed me an envelope with a cheque for $1,500.
noun [专属名词]债务人，借方 - That debtor in a sales contract is the Seller.
noun [专属名词]债权人，贷方 - The company said it would pay in full all its creditors except Credit Suisse.
noun [抽象名词]借记，借方；借项，借款 - A debit is a record of the money taken from your bank account, for example, when you write a cheque.
verb [vt. 及物动词]记入（账户）的借方，借记；（从银行账户中）取款 - We will always confirm the revised amount to you in writing before debiting your account.
noun [专属名词]样品，标本；（尤指动植物的）实例；（化验的）抽样，血样，尿样；具有……特性的人（幽默用法） - I found that there were these rings in every specimen except for the smallest.
