有的余额。这些账户主要有两种：一种是活期存款，客户可以对其开出支票，但没有利息，另一种是储蓄存款账户，银行使用账上的资金要支付利息。 [/cn] [en]2.But the shareholders' money is only a small part of the total amount of money which

of operating cycle, hence indicate the liquidity.[/en][cn]3.周转率指标能够反映企业的资金周转速度和营业周期，反映企业的流动性。[/cn] [en]4.A public offer of new shares shall be underwritten by a legally established securities institution and an underwriting agreement shall be executed.[/en][cn]4.公司向社会公开发行新股，应当由依法设立的证券经营机构承销，签订承销协议

行业加强偿付能力体系建设。[/cn] [en]3.The rates quoted by us are very moderate. Of course, the premium varies with the range of insurance. [/en][cn]3.我们所收取的费率是适度的。当然，保险费用要根据投保范围的大小而有所不同。[/cn] [en]4.Deposit accounts, together with savings accounts, represent the simplest form of bank account. The customer deposits funds and withdraws them as required. No checkbook is issued on this type of account. Therefore, the formalities of opening an account are simple, Often there is no need for a reference, the customer's name, address and occupation, together with a specimen signature and an initial deposit being all that are needed.[/en][cn]4.存款账户，和储蓄账户一起，是银行账户的基本形式，客户按规金融定存、取款。此种类型的账户不能开支票，所以，开户的手续很简单。一般无需证明人，只需客户的姓名、住址、职业，连同签字样本和开户金额即可。 [/cn] [en]5.The basic principle of double entry bookkeeping is that every transaction has a twofold effect. In other words, a value is received and a value is yielded or parted with. Both effects, which are equal in amount, must be entered completely in the bookkeeping records.[/en][cn]5.复式记账法的基本原理是每笔交易都有借贷双方。换言之，有一项金额收入，就必然有一项金额放弃（支出）。借贷双方金额相等，必须完整地记入账薄。 [/cn]

[en]1.Many people --private individuals, manufacturers, traders, companies and official bodies --choose to keep part of heir resources in the form of money. They need to do this mainly because they are continually having to make payments for the goods and services which they are buying and because they want to have resources immediately available.[/en][cn]1.许多人——个人、生产厂家、商人、公司和政府机构——选择持有一部分现金资产。这样做的主要原因是他们必须为其所购买的商品和劳务支付款项，想在手头留有现金。[/cn] [en] provide their customers with many other useful services. They will, for example, look after valuables, deal with investments, make payments to businesses and people abroad and provide financial information.[/en][cn]2.银行向其客户提供许多其它有用的服务。例如，保管贵重物品，办理投资业务，对国外企业和个人进行支付，以及提供金融信息。[/cn] [en]3.The law stipulates modes for company merger, bankruptcy, dissolution and liquidation.[/en][cn]3.该法规定了公司合并、破产、解散和清算的方式。[/cn] [en]4.The brokerage firm filed for bankruptcy just two months after going public.[/en][cn]4.这家证券公司在上市仅仅两个月后就申请破产。[/cn] [en]5.Upon completion of this acquisition, the company will become the controlling shareholder.[/en][cn]5.此次收购完成后，公司将成为其控股股东。[/cn]

remember that he is dealing with other people's money and that he is responsible for its safety. [/en][cn]5.银行家会永远记住，他在和别人的钱打交道，对钱的安全负有责任。[/cn] [en]6.We should continue to deepen financial reform, rectify financial order, tighten financial supervision and regulation by law and improve performance. [/en][cn]6.深化金融改革，整顿金融秩序，强化金融监管和法制，提高经营效益。[/cn]

上支取现金用于消费，支付工资与薪酬，但是这些钱很快通过收到款项的商店和商人回到银行，存入他们自己的银行户头。[/cn] [en]6.The enterprises merge or reshuffle inventory assets to optimize the resources distribution.[/en][cn]6.企业通过并购，存量资产重组，进而推进资源优化配置。[/cn]  

给你，对账单提供了支票付款及存款的情况摘要。在扣除了支票款及贷记的存款额之后，账户上剩下的金额就是余额。[/cn] [en]4.If there is any doubt about the signature, the bank will refuse to cash the check and will return the check to the endorser. A check must be endorsed before it can be cashed - that is, the person or company to whom the check is made out must sign it on the back.[/en][cn]4.如果银行对签字的真实性有怀疑，它将会拒绝兑现支票，将支票退给背书人。支票在兑现之前必须先背书，也就是说，支票向其开出的个人或公司必须在支票的背面签字。[/cn] [en]5.A group of ten international banks is to underwrite and sell the bonds.[/en][cn]5.一个由10家国际银行组成的银团将包销及出售这些债券。[/cn]  

general, the international financial crisis sweeping across the world has had a great impact on the insurance industry. However, compared to the banking and securities industry, the loss suffered by the insurance industry is much less.[/en][cn]5.总的来看，席卷全球的国家金融危机对保险业造成了很大冲击，但相比银行业和证券业，保险业收到的损失相对要小得多。[/cn]

stock market and a symbol of American capitalism. The US Treasury Secretary says New York will remain at the heart of the world's financial system for a long time to come.[/en][cn]6.纽约证券交易所是全球最著名的证券市场，同时也是美国资本主义的象征。美国财政部长表示，纽约在接下来的很长一段时间里，仍将是全球金融体系的核心。[/cn]

[en]1.By their very nature financial institution attract criticism:banks would not be doing their jobs if their did not turn down some requests for loans, and those who are denied funds sometimes feel hard done by and are vociferous in their complains.[/en][cn]1.金融系统天生就容易招致批评：银行家如果不拒绝某些贷款要求，那就没有尽职尽责；而那些被决绝的借款人有时会觉得十分委屈，甚至因大为光火而抱怨不停。[/cn] [en]2.If you have a checking account, the bank sends you your canceled checks along with your monthly statement. These checks can be used instead of receipts. They can be used as proof that payment has been made.[/en][cn]2.如果你有支票账户，银行每月把你的付讫支票连同月度清单送金融给你。这些支票可以代替收据，当作付款的证据。[/cn] [en]3.How do the clearing banks meet these requirements? Their first concern is to see that they always have sufficient notes and coin in their tills, or in reserve, to meet instantly all the demands for cash that may be made upon them.[/en][cn]3.清算银行是怎样满足这些需要的呢？他们最关心的是确保钱柜里，或储备有足够的钞票，迅速应付可能发生的各种现金支取。[/cn] [en]4.It's hard to imagine that people could do business without the services of a bank.[/en][cn]4.很难想象出人们在没有银行服务的情况下做生意的情形。[/cn] [en]5.As the business matures, an initial public offering（IPO） may take place, or the business merged or sold, or other sources of capital found. [/en][cn]5.随着公司经营的成熟，可以通过公开发行股票，公司合并或者出售，或用其他方式的获得资本。[/cn] [en]6.The most widely held liquid security is the Treasury bill, which is commonly issued by the ministry of finance. [/en][cn]6.最为广泛持有的流动性债券是国库券，通常由财政部发行。 [/cn]