會計賬目用語

　　會計報表 statement of account

　　往來帳目 account current

　　現(xiàn)在往來帳||存款額 current accout

　　銷貨帳 account sales

　　共同計算帳項 joint account

　　未決帳項 outstanding account

　　貸方帳項 credit account||creditor account

　　借方帳項 debit account||debtor account

　　應(yīng)付帳||應(yīng)付未付帳 account payable

　　應(yīng)收帳||應(yīng)收未收帳 account receivable

　　新交易||新帳 new account

　　未決帳||老帳 old account

　　現(xiàn)金帳 cash account

　　流水帳 running account

　　暫記帳||未定帳 suspense account

　　過期帳||延滯帳 overdue account||pastdue account

　　雜項帳戶 sundry account

　　詳細(xì)帳單||明細(xì)表 detail account

　　呆帳 bad account

　　會計項目 title of account

　　會計薄||帳薄 account-book

　　營業(yè)報告書||損益計算表 account of budiness||business report

　　借貸細(xì)帳||交驗帳 account rendered

　　明細(xì)帳 account stated

　　與... 銀行開立一戶頭 to open an account with

　　與... 銀行建立交易 to keep account with

　　繼續(xù)記帳 to keep account

　　與... 有交易 to have an account with

　　作成會計帳||有往來帳項 to make out an account with

　　清算||清理債務(wù) to make up an account

　　清潔帳目||與... 停止交易 to close one's account with

　　結(jié)帳 to close an account

　　清理未付款 to ask an account||to demand an account

　　結(jié)清差額 to balance the account with

　　清算 to settle an account||to liquidate an account||to square an account

　　審查帳目||監(jiān)查帳目 to audit an account

　　檢查帳目 to examine an account

　　轉(zhuǎn)入A的帳戶 to charge the amount to A's account

　　以計帳方式付款 to pay on account

　　代理某人||為某人 on one's account||on account of one

　　為自己計算||獨(dú)立帳目 on one's own account

　　由某人收益并負(fù)風(fēng)險 on one's account and risk||for one's account and risk

　　由某人負(fù)擔(dān) for one's account||for account of one

　　按某人指示||列入某人帳戶 by order and for account of one

　　列入5月份帳目 for May account

　　編入某中帳項下 to pass to the account of||to place to the account of

　　寄出清算書 to send in an account||to send in render an account

　　支票用語

　　支票薄 cheque book

　　支票陳票人 cheque drawer

　　持票人 cheque holder

　　不記名支票 cheque to bearer||bearer cheque

　　記名支票||認(rèn)人支票 cheque to order

　　到期支票 antedated cheque

　　未到期支票 postdated cheque

　　保付支票 certified cheque

　　未獲兌現(xiàn)支票，退票 returned cheque

　　橫線支票 crossed cheque

　　普通橫線 general crossing

　　特別橫線 special crossing

　　空白支票 blank cheque

　　失效支票，過期支票 stale cheque

　　普通支票 open cheque

　　打10%折扣的10000元支票，(即9000元) a cheque for $10,000, less 10% discount

　　加10%費(fèi)用的10000元支票，(即11000元) a cheque for $10,000, plus 10% charges

　　支票換現(xiàn)金||兌現(xiàn) to cash a cheque

　　清理票款 to clear a cheque

　　保證兌現(xiàn) to certify a cheque

　　填寫支票數(shù)額 to fill up a cheque

　　支票上劃線 to cross a cheque

　　開發(fā)支票 to make out a cheque

　　簽發(fā)支票，開立支票 to draw a cheque||to issue a cheque

　　透支支票 to overdraw a cheque

　　背書支票 to endorse a cheque

　　請付票款||清付票款 to pay a cheque||to honour a cheque

　　支票退票 to dishonour a cheque

　　拒付支票 to refuse a cheque

　　拒付支票 to stop payment of a cheque

　　提示要求付款 to present for payment

　　見票即付持票人 payable to bearer

　　支付指定人 payable to order

　　已過期||無效 out of date||stale

　　請給出票人 R/D||refer to drawer

　　存款不足 N/S||N.S.F.||not sufficient funds||I/F||insufficient funds

　　文字與數(shù)字不一致 words and figures differ

　　支票交換時間已過 account closed

　　更改處應(yīng)加蓋印章 alterations require initials

　　交換時間已過 effects not cleared

　　停止付款 payment stopped

　　支票毀損 cheque mutilated

　　匯款用語

　　匯款||寄錢 to remit||to send money

　　寄票供取款||支票支付 to send a cheque for payment

　　寄款人 a remitter

　　收款人 a remittee

　　匯票匯單用語

　　國外匯票 foreign Bill

　　國內(nèi)匯票 inland Bill

　　跟單匯票 documentary bill

　　空頭匯票 accommodation bill

　　原始匯票 original bill

　　改寫||換新票據(jù) renewed bill

　　即期匯票 sight bill||bill on demand

　　... days after date||... days' after date ... 日后付款

　　... months after date||... months' after date ... 月后付款

　　見票后... 日付款... days' after sight||... days' sight

　　見票后... 月付款... months' after sight||... months' sight

　　同組票據(jù) set of bills

　　單張匯票 sola of exchange||sole of exchange

　　遠(yuǎn)期匯票 usance bill||bill at usance

　　長期匯票 long bill

　　短期匯票 short bill

　　逾期匯票 overdue bill

　　寬限日期 days of grace

　　電匯 telegraphic transfer (T.T)

　　郵匯 postal order||postal note (Am.)||post office order||money order

　　本票 promissory note (P/N)

　　押匯負(fù)責(zé)書||押匯保證書 letter of hypothecation

　　副保||抵押品||付屬擔(dān)保物 collateral security

　　擔(dān)保書 trust receipt||letter of indemnity

　　承兌||認(rèn)付 acceptance

　　單張承兌 general acceptance

　　有條件承兌 qualified acceptance

　　附條件認(rèn)付 conditional acceptance

　　部分認(rèn)付 partial acceptance

　　拒付||退票 dishonour

　　拒絕承兌而退票 dishonour by non-acceptance

　　由于存款不足而退票 dihonour by non-payment

　　提交 presentation

　　背書 endorsement||indorsement

　　無記名背書 general endorsement||blank endorsement

　　記名式背書 special endorsement||full endorsement

　　附條件背書 conditional endorsement

　　限制性背書 restrictive endorsement

　　無追索權(quán)背書 endorsement without recourse

　　期滿||到期 maturity

　　 托收 collection

　　新匯票||再兌換匯票 re-exchange||re-draft

　　外匯交易 exchange dealing||exchange deals

　　匯兌合約 exchange contract

　　匯兌合約預(yù)約 forward exchange contract

　　外匯行情 exchange quotation

　　交易行情表 course of exchange||exchange table

　　匯價||兌換率 exchange rate||rate of exchange

　　官方匯率 official rate

　　掛牌匯率||名義匯率 nominal rate

　　現(xiàn)匯匯率 spot rate

　　電匯匯率||電匯率|| T.T. rate||telegraphic transfer rate

　　兌現(xiàn)率||兌現(xiàn)匯率 demand rate

　　長期匯率 long rate

　　私人匯票折扣率 rate on a private bill

　　遠(yuǎn)期匯票兌換率 forward rate

　　套價||套匯匯率||裁定外匯行情 cross rate

　　付款匯率 pence rate

　　當(dāng)日匯率||成交價 currency rate

　　套匯||套價||公斷交易率 arbitrage

　　匯票交割||匯票議付 negotiation of draft

　　交易人||議付人 negotiator

　　票據(jù)交割||讓與支票票據(jù)議付 to negotiatie a bill

　　折扣交割||票據(jù)折扣 to discount a bill

　　票據(jù)背書 to endorse a bill

　　應(yīng)付我差額51,000美元 a balance due to us of $51,000||a balance in our favour of $ 51,000

　　收到匯款 to receive remittance

　　填寫收據(jù) to make out a receipt

　　付款用語

　　付款方法 mode of payment

　　現(xiàn)金付款 payment by cash||cash payment||payment by ready cash

　　以支票支付 payment by cheque

　　以匯票支付 payment by bill

　　以物品支付 payment in kind

　　付清||支付全部貨款 payment in full||full payment

　　支付部分貨款||分批付款 payment in part||part payment||partial payment

　　記帳付款||會計帳目內(nèi)付款 payment on account

　　定期付款 payment on term

　　年分期付款 annual payment

　　月分期付款 monthly payment||monthly instalment

　　延滯付款 payment in arrear

　　預(yù)付貨||先付 payment in advance||prepayment

　　延付貨款 deferred payment

　　立即付款 prompt payment||immediate payment

　　暫付款 suspense payment

　　延期付款 delay in payment||extension of payment

　　支付票據(jù) payment bill

　　名譽(yù)支付||干與付款 payment for honour||payment by intervention

　　結(jié)帳||清算||支付 settlement

　　分期付款 instalment

　　滯付||拖欠||尾數(shù)款未付 arrears

　　特許拖延付款日 days of grace

　　保證付款 del credere

　　付款 to pay||to make payment||to make effect payment

　　結(jié)帳 to settle||to make settlement||to make effect settlement||to square||to balance

　　支出||付款 to defray||to disburse

　　結(jié)清 to clear off||to pya off

　　請求付款 to ask for payment||to request payment

　　懇求付帳 to solicit payment

　　拖延付款 to defer payment||to delay payment

　　付款被拖延 to be in arrears with payment

　　還債 to discharge

　　迅速付款 to pay promptly

　　付款相當(dāng)迅速 to pay moderately well||to pay fairly well||to keep the engagements regularly

　　付款相當(dāng)慢 to pay slowly||to take extended credit

　　付款不好 to pay badly||to be generally in arrear with payments

　　付款頗為惡劣 to pay very badly||to never pay unless forced

　　拒絕付款 to refuse payment||to refuse to pay||to dishonour a bill

　　相信能收到款項 We shall look to you for the payment||We shall depend upon you for the payment ||We expect payment from you

　　惠請付款 kindly pay the amount||please forward payment||please forward a cheque.

　　我將不得不采取必要步驟運(yùn)用法律手段收回該項貨款 I shall be obliged to take the necessary steps to legally recover the amount. ||I shall be compelled to take steps to enforce payment.

　　惠請寬限 let the matter stand over till then.||allow me a short extension of time. ||Kindly postpone the time for payment a little longer.

　　索取利息 to charge interest

　　附上利息 to draw interest||to bear interest||to allow interest

　　生息 to yield interest

　　生息3% to yield 3%

　　存款 to deposit in a bank||to put in a bank||to place on deposit||to make deposit

　　在銀行存款 to have money in a bank||to have a bank account||to have money on deposit

　　向銀行提款 to withdraw one's deposit from a bank

　　換取現(xiàn)金 to convert into money||to turn into cash||to realize

　　折扣用語 從價格打10%的折扣 to make a discount of 10% off the price||to make 10% discount off the price

　　打折扣購買 to buy at a discount

　　打折扣出售 to sell at a discount

　　打折扣-讓價 to reduce||to make a reduction

　　減價 to deduct||to make a deduction

　　回扣 to rebate

　　現(xiàn)金折扣 cash discount

　　貨到付款||現(xiàn)金提貨 cash on deliver (C.O.D.)

　　貨到付現(xiàn)款 cash on arrival

　　即時付款 prompt cash

　　凈價||最低價格付現(xiàn) net cash

　　現(xiàn)金付款 ready cash

　　即期付款 spot cash||cash down||cash on the nail

　　憑單據(jù)付現(xiàn)款 cash against documents

　　憑 提單 付現(xiàn)款 cash against bills of lading

　　承兌交單 documents against acceptance (D/A)

　　付款交單 documents against payment (D/P)

　　折扣例文

　　除非另有說明, 30日后全額付現(xiàn), 如有錯誤, 請立即通知。

　　Net cash 30 days unless specified otherwise. Advise promptly if incorrect.

　　付款條件: 30日后全額付現(xiàn), 10日后付現(xiàn)打2%折扣, 過期后付款時, 加上利率為6%的利息。

　　Terms, net cash 30 days, or, less 2% 10 days. Interest charged at the rate of 6% after maturity.

　　付款條件: 月底后10日后付現(xiàn)2%折扣, 現(xiàn)在付現(xiàn)3%折扣, 否則, 全額付現(xiàn)。

　　Terms: 2%, 10 days E.O.M., or 3% cash, otherwise strictly net.

　　 信用證 用語

　　追加 信用證 additional credit||additional L/C

　　 信用證 金額 amount of credit

　　賒帳金額 credit balance

　　可撤消信用證 revocable L/C

　　不可撤消信用證 irrevocable L/C

　　保兌信用證 confirmed L/C

　　不保兌信用證 unconfirmed L/C

　　可轉(zhuǎn)讓信用證 assignable L/C||transferable L/C

　　銀行信用證 banker's L/C

　　有追索權(quán)信用證 with recourse L/C

　　無追索權(quán)信用證 without recourse L/C

　　單一信用證 simple credit

　　無條件信用證 open credit||free credit

　　普通信用證 general letter of credit

　　旅行信用證 circular letter of credit

　　特別信用證 special letter of credit

　　信用證底帳 letter of credit ledger

　　信用證發(fā)行帳 letter of credit issued account

　　信用證金額 amount of credit

　　信用證余額||信用證結(jié)欠 credit balance

　　開立信用證 to open a credit

　　通過銀行開立信用證 to establish a credit through a bank

　　電開信用證 to cable a credit

　　取消信用證 to cancel a credit

　　開出信用證 to issue a credit

　　在某銀行開立信用證 to arrange a credit with a bank

　　修改信用證 to amend a credit

　　延展信用證有效期 to extend a credit

　　增加信用證面額 to increase a credit

　　寄出信用證 to send a credit

　　請發(fā)給信用證 to take out a credit

　　信用證例文

　　我們已開出以貴方為受益人的保兌信用證。

　　We nave opened a confirmed credit in your favour.

　　以貴方為受益人, 我們開出不可撤消的的保兌信用證。

　　We have opened a confirmed and irrevocable credit in your favour.

　　我們被請求已開出以貴方為受益人的信用證, 特此通知。

　　We are pleased to inform you that we have been requested to open a credit in your favour.

　　我們已開出商業(yè)信用證, 特此通知。

　　We intimate to you that we have issued a commercial letter of credit.

　　銀行用語

　　請入收款人的戶號 account payee

　　請支付票款 advice to pay cheques

　　惠請通知該支票的經(jīng)過 advise fate

　　金額有錯誤 accounts differ

　　文字與數(shù)字所記載金額不同 words and figures differ

　　簽名有誤|印鑒不符 signatures differ

　　請明天再次提出為荷 present again tomorrow

　　保證付款 good for payment

　　請照會發(fā)票人 refer to drawee (R.D.)

　　無交易 no account

　　款額不足||存款不足 not sufficient (N.S.)||no sufficient funds (N.S.F.)

　　已無存款 no funds

　　如支票不獲兌現(xiàn)時, 不必出具拒絕證書。 notto be protested in case of dishonour||protest waived||no protest

　　需要出具拒絕證書 to be protested

　　沒有通知 no advice

　　未受指示 no orders

　　禁止轉(zhuǎn)讓||不可轉(zhuǎn)讓 non-transferable||not transferable

　　已付款 received payment||payment received

　　上開價金已收到 value received||for value received

　　上開價金系經(jīng)核算 value in account

　　上開金額與發(fā)票相同 value as per invoice

　　上開金額與通知書相符 value as per advice

　　無追索權(quán) without recourse

　　有追索權(quán)||償還請求權(quán) right of recourse

　　請求償還清單||清償帳戶 recourse account

　　償還準(zhǔn)備金 recourse fund

　　拒絕償還||拒絕追索 recourse repudiation