記錄資產負債的賬簿通常分開兩欄。借方(debit)一欄表示支出、負債、欠人錢,傳統上用紅色筆記賬。另一欄是貸方(credit),表示收入、資產、有盈餘,傳統上用黑色筆記賬。
因此,英文就有常用語in the red,形容不好的財政狀況,意思是戶口結餘是紅色(赤字),即是有負債,財政有問題。近日經濟波動,經常會聽到某人、某公司甚至某些國家欠債,就可用這短語。
He is not good at managing money, so his bank account is always in the red near the end of the month.
他理財不善,每到月底,銀行戶口常常出現赤字。
Some countries in Europe are now in the red and have huge national debts.
歐洲一些國家現正陷於赤字,欠下大筆國債。
Into the red 開始虧損
如果財政剛開始變差,就可以用into the red,表示開始有虧損、將有負債。
Turnovers have dropped continuously; now the company is going into the red.
營業額持續下降,公司正逐步走向虧損。
Out of the red 走出赤字
當然亦有較正面的out of the red,意思是還清債務,走出赤字。
It will not be easy, but I believe that we can come out of the red if we work hard.
這並不容易,不過我相信只要我們努力工作,一定能走出赤字。
It is nearly impossible that these countries can be out of the red within a short time.
要這些國家在短期內走出赤字,近乎不可能。
In the black 財政盈餘
至於財政狀況良好,沒有負債,當然就是in the black,意思是戶口結餘是黑色的,即是有餘錢。
He has managed to keep his accounts in the black for these several years.
這幾年來,他一直能保持戶口有盈餘。
The nation will not be able to stay in the black if the government is not careful with spending money.
如果政府不審慎處理支出,國家將不可能維持有盈餘。
數學上,負數用紅色,正數則用黑色,所以不難想像和理解in the red和in the black的意思。譬如用俚語說法,賬目見紅,即是虧損;賬目見黑,即是有利潤,很易明白。 ■Lina CHU
linachu88@netvigator.com
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