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商務(wù)英語及學(xué)習(xí)  
外貿(mào)財務(wù)英語常用詞句
作者:石家莊趙麗娜律師編輯   出處:法律顧問網(wǎng)·涉外m.jeanmcdaniel.com     時間:2011/6/13 13:58:00

外貿(mào) 付款常用詞句:

        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


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