Question

请问current account和 capital account到底有什么区别？

“ The purchase of machinery is an import and affects the current account, not the capital account, so it is ignored. The purchase of a non-produced, non-financial asset (such as a patent) affects the capital account” 为什么进口机器设备只是影响current account而不是capital account, 而购买所有权会影响capital account ?

Answer 1

current account包含进出口 买机器又是进口，因此算current account

capital account里包含证券投资、直接投资等。至于为什么不属于current 的账户——它不是实物吧=。=

. 

Current accounts are known as the balance of international dealings of currently produced goods and services. A current account is a sum of three things - net factor income, balance of trade and net transfer payments. Net factor income is nothing but the income which comes from the sources like interest and dividends. On the other hand, the balance of trade denotes the difference in the exports of a country and its imports. Net transfer of payments could be related to the foreign aid which is received by many nations

Calculation of capital account can be done by the summation of foreign direct investment (FDI), portfolio investments, reserve account and other investments. 

参考资料：网页链接

Answer 2

1. 意思及用途 均不一样。

2. current

   英 ['kʌr(ə)nt]  美 [kɝənt] 

   adj. 现在的；流通的，通用的；最近的；草写的

   n. （水，气，电）流；趋势；涌流

3. current situation 现状，目前形势；现况

   current status 当前状态；目前状况

   current state 现行状态；初速电流状态

   electric current 电流

   direct current 直流；[电]直流电

4. There are no current bottlenecks at all on this system. 

   在这个系统中，当前不存在任何瓶颈。

5. The current from these parallel generators will add up to make a total flow of 500 amperes. 

   这些并联的发电机所产生的电流累计在一起， 总电流达到 500 安培。

6. account

   英 [ə'kaʊnt]  美 [ə'kaʊnt] 

   n. 账户；解释；账目，账单；理由；描述

   vi. 解释；导致；报账

   vt. 认为；把…视为

7. account of 在某人帐上重视， 记帐

   account for 对…负有责任；对…做出解释；说明……的原因

   your account 您的帐号

   take into account 考虑；重视；体谅

   on account 记帐，赊帐；分期付款

8. His account contradicted itself. 

   他的解释自相矛盾。

9. These figures disagree with our account. 

   这些数字与我们的账单不符。

Answer 3

在谈到由商业机构开立使用的“支票帐户”(checking account)时，我们通常会采用“经常帐户”(current account)这个说法,在银行也指结算户. current account就是这个意思.而capital account是指资本帐户,通常也可以作现金流量或表