一个经典的说法是“法定货币可支付任何债务”。这意味借方——仅为借方——必须同意接受现金。
The famous phrase "legal tender for all debts" means that lenders - and only lenders - are required to accept the bills.
现金帐户现金帐户可以给你办支票本,支票担保卡借方卡等等。
Current account a current account may offer a cheque book cheque guarantee card cash card debit card and so on.
如果现金溢缺账户在会计期末有借方余额,是费用,在收益表上可以包括在“杂项费用”中。
If there is a debit balance in the cash over and short account at the end of the fiscal period it is an expense and may be included in "miscellaneous expense" on the income statement.
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