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会计学Sterling(英国货币)isthestandardcurrencyunit(单位)oftheUnitedKingdom,issuedbytheBankofEngland.Before1971therearetwokindofAuxiliary(辅助的)currency----theshilling(先令)andpenny(便士)Atthattime1poundequalto20shillings1shillingequalto12penceFromFebruary15,1971,theBankofEnglandimplement(执行)thenewsystemofcurrencysothenewpennyborn.1poundequalto100newpenny.Thenote(纸币)incirculation(流通)arefourdenominations(面额)of5,10,20and50pound.Whilethereare1,2,5,10,20and50newpence.AllcoinsandnotesareusetheBritishmonarch(国王)----QueenElizabethⅡastherepositivepattern,whilethebackaredifferentaccordingtodifferentdistricts.Until1930’s,theBritaincompletedtheindustrialrevolution(工业革命)firstlyandbecamethegreatestcolonialempire(殖民帝国),hehadcoloniesoneverycontinentaroundtheworldandcalledhimselftheempireoftheson(日不落帝国).wecansaytheBritainusedthesterlinginsteadofforcetoconquer(征服)theworld./Thepoundhasbeentheworld’smostimportantinternationalmeansofpaymentandreservecurrency(支付和贮藏货币)untiltheearly20thcentury,aftertheWorldWarⅠthestatesofpoundtendedtodeclinebecauseofgradualappreciation(增值)ofthedollarSterlingistheBritishnationalcurrency,althoughtheUKistheEU’smemberstates,buttheydidnotjoinedtheeurozone(欧元区),soitstillusespounds.