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.
adj. 当前的
- current problems 现存问题
- current events / affairs 时事
- the current president 现任总统
n.流
- 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.
n.银行账户
- current account 活期账户
- checking account 活期账户
- savings account 定期账户
- deposit account 定期账户
- open an account 开户
- close an account 销户
| deposit / bank v.存款 | You’d better deposit / bank your money. |
|---|---|
| draw / withdraw … from … 取款 | He drew / withdrew $100 from his bank (account). |
| take … out of … 取款 | He took $100 out of his bank (account). |
| overdraw v.透支 | My account is overdrawn by $200. |
| instalment 分期付款 | Can we buy it on instalments? You can pay a deposit of thirty pounds, and then fourteen pounds a month for three years. |
| cash / encash v.兑换现金 | to cash / encash a check 把支票兑换成现金 |
noun [物质名词]现款，现金；金钱，资金 - ...a state-owned financial-services group with plenty of cash.
verb [vt. 及物动词]兑现（支票）；支付现款 - There are similar charges if you want to cash a cheque or withdraw money at a branch other than your own.
noun [专属名词]【名】 （Cash）（英）卡什（人名） - Buyers are offered a cash rebate.
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]（法律上或道义上的）义务，责任；恩惠，人情债；（承诺付款等的）合同，契约；必须要做的事情 - We have a moral obligation to protect the environment.
obligation to n. / to do sth 对于…的义务/有义务去做…
- America’s obligation to its allies
- Employers have an obligation / are under an obligation to treat all employees equally.
| meet / honor / fulfill one’s obligation 履行义务 | All citizens must fulfill their obligation to pay taxes. 所有公民都必须履行纳税义务。 |
|---|---|
| sense of obligation 责任感；义务感 | She returned the lost wallet out of a strong sense of obligation. 出于强烈的责任感，她归还了失物钱包。 |
| legal obligation 法律义务 | The company has a legal obligation to protect its customers' data. 该公司有法律义务保护客户的数据。 |
| moral obligation 道德义务 | Many believe they have a moral obligation to help those less fortunate. 许多人相信他们有道德义务去帮助那些不幸的人。 |
| mutual / reciprocal obligation 相互义务 | Marriage involves mutual obligation and commitment from both partners. 婚姻涉及双方配偶的相互义务和承诺。 |
| duty n. 责任；义务（强调主动承担，基于道义、良心） | It is the doctor's duty to care for the sick and injured. 照顾病人和伤者是医生的职责。 |
| obligation n. 责任；义务（强调不得不履行的责任、义务） | He felt a strong obligation to visit his aging parents every week. 他觉得每周去看望年迈的父母是一种强烈的义务。 |
| responsibility n. 责任（强调为某事负责） | Taking care of the pet is the child's sole responsibility. 照顾宠物是孩子唯一的责任。 |
noun [抽象名词]使复杂化的难题（或困难）；并发症 - The age difference was a complication to the relationship.
complication n. 纠纷；难题；复杂情况
- The lack of clear communication caused a major complication in the negotiation process. 缺乏清晰的沟通在谈判过程中造成了一个主要的难题。
- The diplomat was assigned to resolve the trade complications between the two parties / countries. 两方/国家之间的纠纷
| legal complications 法律纠纷/复杂情况 | Buying the old property came with unexpected legal complications. 购买这处旧房产带来了意想不到的法律纠纷。 |
|---|---|
| avoid complications 避免纠纷/复杂情况 | We must prepare a detailed contract to avoid complications later. 我们必须准备一份详细的合同以避免日后产生纠纷。 |
| cause complications 导致纠纷/复杂情况 | His sudden resignation will certainly cause complications for the project timeline. 他突然辞职肯定会给项目时间表带来复杂情况。 |
| produce further complications 产生进一步的纠纷/复杂情况 | The government's delayed response could produce further complications in the relief efforts. 政府的延迟反应可能会在救援工作中产生进一步的复杂情况。 |
| complication n. 并发症（医学） | If diabetes is not treated properly, complications will set in. 如果糖尿病得不到适当的治疗，并发症就会出现。 |
| complicate vt. 使复杂化；使恶化；使卷入 | The new regulations will only complicate the existing procedures. 新的规定只会使现有的程序复杂化。 |
| complicated adj. 难懂的，复杂的 | The instructions for assembling the bookshelf were far too complicated. 组装书架的说明书太复杂了。 |
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.
specimen / sample n. 样品，标本
- a specimen / sample signature 签名样本
- a blood specimen / sample 血样
- a urine specimen / sample 尿液样本
- samples of a new shampoo 试用品
verb [vt. 及物动词]形成，缔造；伪造，假冒；稳步前进；锻造；伪装，假冒 - The prime minister is determined to forge a good relationship with the country's new leader.
noun [抽象名词]锻铁炉，锻造车间 - ...the most prolific art forger in the country.
noun [专属名词]【名】 （Forge）（美）福格（人名） - He again pledged to forge ahead with his plans for reform.
- forge a relationship with … 建立联系
- forge an alliance with … 建立联盟
- forge a link with … 建立关联
- The United Sates forged an alliance with France in 1776.
noun [抽象名词]伪造，伪造罪；伪造品，赝品 - He was found guilty of forgery.
verb [vt. 及物动词]收养；采取，采纳，接受；正式通过；选定（名字），承袭（风俗）；移居，定居；提名（某人）为候选人；保持（姿势）；<英>（地方当局）承担（道路）维修保养责任 - The United Nations General Assembly has adopted a resolution calling on all parties in the conflict to seek a political settlement.
adopt v. 领养；采取，采用；正式批准
- She quickly adapted to the new climate. （使）适应
- The movie was adapted from a novel. （使）改编
- This textbook has adoptions in many countries. n. 领养；采纳，采用
- The Senate unanimously adopted the committee’s proposals. 表达“正式批准”
| adopt an orphan 收养孤儿 | They decided to adopt an orphan who had lost his parents in the war. 他们决定收养一个在战争中失去父母的孤儿。 |
|---|---|
| adopted son 养子 | His adopted son was treated exactly like his biological children. 他的养子得到了与他的亲生孩子完全一样的对待。 |
| adoptive parents 养父母（指合法收养的父母） | The child's adoptive parents provided a loving and stable home. 孩子的养父母提供了一个充满爱和稳定的家。 |
| foster-parents 寄养父母（指临时或长期照看孩子的父母） | She lived with her foster-parents until she turned eighteen. 她和她的寄养父母一起生活，直到她十八岁。 |
| adopt a new idea 采纳新想法 | The management decided to adopt a new idea for employee motivation. 管理层决定采纳一个激励员工的新想法。 |
| adopt a new technique 采用新技术 | The factory plans to adopt a new technique to improve efficiency. 工厂计划采用新技术来提高效率。 |
| adept adj. 熟练的，内行的 | She is extremely adept at playing the classical guitar. 她弹奏古典吉他非常熟练。 |
| be adept at / in ... 在...方面很熟练/内行 | To succeed in this role, you must be adept in problem-solving. 要想在这个岗位上取得成功，你必须熟练掌握解决问题的能力。 |
verb [vt. 及物动词]使更容易，使便利；促进，推动 - The new airport will facilitate the development of tourism.
