| 1. | Receiver ： an individual , corporation or other entity who has authorized an originator to initiate a credit or debit entry to a transaction account held at an rdfi
接收人：在rdfi的帮助下，给发起人授信或授权其在交易账户中进行记入借方操作的个人、公司或其他实体。 |
| 2. | 5 treatment of exchange gains and losses arising from exchange rate differences shall comply with the foreign currency transactions accounting treatment provisions announced by the ministry of finance of prc
5因汇率的差异而发生的汇兑损益的处理方法应符合中国财政部公布的外汇业务会计处理规定。 |
| 3. | They are special in particular because only banks offer transaction accounts like current accounts from which money can be instantly withdrawn or quickly transferred to third parties
银行特别之处，是因为只有银行才可提供交易户口如往来户口，以便户口持有人立即提款，或将户口资金迅速转拨至第三方户口。 |
| 4. | For example , banks and thrifts issue transaction account deposit contracts with a fixed principal value ( and often a guaranteed interest rate ) that can be withdrawn immediately on demand by household savers
例如，银行通常用固定本金价值（一般为报价利润率）来制定交易账户存款合同，这份合同可在储户的要求下马上撤销。 |
| 5. | Turnover has grown steadily from 2 700 to 3 000 transactions worth over us $ 4 billion in 2001 to more than 3 000 transactions with a value of us $ 4 . 9 billion by january 2002 . payment vs payment transactions accounted for about one third of us dollar rtgs turnover value in 2001
交投量由二零零一年的2700至3000宗交易，稳步上升至二零零二年一月的3000多宗交易，成交额由40多亿美元增至49亿美元。 |
| 6. | Turnover has grown steadily from 2 700 to 3 000 transactions worth over us 4 billion in 2001 to more than 3 000 transactions with a value of us 4 . 9 billion by january 2002 . payment vs payment transactions accounted for about one third of us dollar rtgs turnover value in 2001
交投量由二零零一年的2 700至3 000宗交易，稳步上升至二零零二年一月的3 000多宗交易，成交额由40多亿美元增至49亿美元。 |
| 7. | In the article , the author suggests that we should cancel the financial expenses account , and adopt interest expense and interest income account according to international conventions , then put the rest transactions accounted by financial expenses account in other appropriate accounts
为此，作者建议取消“财务费用”科目，单独设置“利息收入”和“利息费用”科目，并对目前纳入财务费用核算的其它项目进行清理。 |
