The Noser and the Note

The Head Rifler of an insolvent¹ bank, learning that it was about to be visited by the official Noser into Things, placed his own personal note for a large amount among its resources, and, gaily² touching³ his guitar, awaited the inspection⁴. When the Noser came to the note he asked, “What’s this?”

“That,” said the Assistant Pocketer of Deposits, “is one of our liabilities.”

“A liability?” exclaimed the Noser. “Nay⁵, nay, an asset. That is what you mean, doubtless.”

“Therein you err,” the Pocketer explained; “that note was written in the bank with our own pen, ink, and paper, and we have not paid a stationery⁶ bill for six months.”

“Ah, I see,” the Noser said, thoughtfully; “it is a liability. May I ask how you expect to meet it?”

“With fortitude⁷, please God,” answered the Assistant Pocketer, his eyes to Heaven raising —“with fortitude and a firm reliance on the laxity of the law.”

“Enough, enough,” exclaimed the faithful servant of the State, choking with emotion; “here is a certificate of solvency⁸.”

“And here is a bottle of ink,” the grateful financier said, slipping it into the other’s pocket; “it is all that we have.”

1 insolvent   

adj.破产的，无偿还能力的

参考例句：

• They lost orders and were insolvent within weeks.他们失去了订货，几周后就无法偿还债务。
• The bank was declared insolvent.银行被宣布破产。

2 gaily   

adv.欢乐地，高兴地

参考例句：

• The children sing gaily.孩子们欢唱着。
• She waved goodbye very gaily.她欢快地挥手告别。

3 touching   

adj.动人的，使人感伤的

参考例句：

• It was a touching sight.这是一幅动人的景象。
• His letter was touching.他的信很感人。

4 inspection   

n.检查，审查，检阅

参考例句：

• On random inspection the meat was found to be bad.经抽查，发现肉变质了。
• The soldiers lined up for their daily inspection by their officers.士兵们列队接受军官的日常检阅。

5 nay   

adv.不；n.反对票，投反对票者

参考例句：

• He was grateful for and proud of his son's remarkable,nay,unique performance.他为儿子出色的，不，应该是独一无二的表演心怀感激和骄傲。
• Long essays,nay,whole books have been written on this.许多长篇大论的文章，不，应该说是整部整部的书都是关于这件事的。

6 stationery   

n.文具；(配套的)信笺信封

参考例句：

• She works in the stationery department of a big store.她在一家大商店的文具部工作。
• There was something very comfortable in having plenty of stationery.文具一多，心里自会觉得踏实。

7 fortitude   

n.坚忍不拔；刚毅

参考例句：

• His dauntless fortitude makes him absolutely fearless.他不屈不挠的坚韧让他绝无恐惧。
• He bore the pain with great fortitude.他以极大的毅力忍受了痛苦。

8 solvency   

n.偿付能力，溶解力

参考例句：

• Fears about the solvency of the banks precipitated the great economic crash.对银行偿付能力出现恐慌更加速了经济的崩溃。
• Their targets,including profitability ratios,solvency ratios,asset management ratios.其指标包括盈利比率、偿债能力比率、资产管理比率。