会计账目用语

　　会计报表 statement of account

　　往来帐目 account current

　　现在往来帐||存款额 current accout

　　销货帐 account sales

　　共同计算帐项 joint account

　　未决帐项 outstanding account

　　贷方帐项 credit account||creditor account

　　借方帐项 debit account||debtor account

　　应付帐||应付未付帐 account payable

　　应收帐||应收未收帐 account receivable

　　新交易||新帐 new account

　　未决帐||老帐 old account

　　现金帐 cash account

　　流水帐 running account

　　暂记帐||未定帐 suspense account

　　过期帐||延滞帐 overdue account||pastdue account

　　杂项帐户 sundry account

　　详细帐单||明细表 detail account

　　呆帐 bad account

　　会计项目 title of account

　　会计薄||帐薄 account-book

　　营业报告书||损益计算表 account of budiness||business report

　　借贷细帐||交验帐 account rendered

　　明细帐 account stated

　　与... 银行开立一户头 to open an account with

　　与... 银行建立交易 to keep account with

　　继续记帐 to keep account

　　与... 有交易 to have an account with

　　作成会计帐||有往来帐项 to make out an account with

　　清算||清理债务 to make up an account

　　清洁帐目||与... 停止交易 to close one's account with

　　结帐 to close an account

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

　　结清差额 to balance the account with

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

　　审查帐目||监查帐目 to audit an account

　　检查帐目 to examine an account

　　转入A的帐户 to charge the amount to A's account

　　以计帐方式付款 to pay on account

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

　　为自己计算||独立帐目 on one's own account

　　由某人收益并负风险 on one's account and risk||for one's account and risk

　　由某人负担 for one's account||for account of one

　　按某人指示||列入某人帐户 by order and for account of one

　　列入5月份帐目 for May account

　　编入某中帐项下 to pass to the account of||to place to the account of

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

　　支票用语

　　支票薄 cheque book

　　支票陈票人 cheque drawer

　　持票人 cheque holder

　　不记名支票 cheque to bearer||bearer cheque

　　记名支票||认人支票 cheque to order

　　到期支票 antedated cheque

　　未到期支票 postdated cheque

　　保付支票 certified cheque

　　未获兑现支票，退票 returned cheque

　　横线支票 crossed cheque

　　普通横线 general crossing

　　特别横线 special crossing

　　空白支票 blank cheque

　　失效支票，过期支票 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%费用的10000元支票，(即11000元) a cheque for $10,000, plus 10% charges

　　支票换现金||兑现 to cash a cheque

　　清理票款 to clear a cheque

　　保证兑现 to certify a cheque

　　填写支票数额 to fill up a cheque

　　支票上划线 to cross a cheque

　　开发支票 to make out a cheque

　　签发支票，开立支票 to draw a cheque||to issue a cheque

　　透支支票 to overdraw a cheque

　　背书支票 to endorse a cheque

　　请付票款||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

　　见票即付持票人 payable to bearer

　　支付指定人 payable to order

　　已过期||无效 out of date||stale

　　请给出票人 R/D||refer to drawer

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

　　文字与数字不一致 words and figures differ

　　支票交换时间已过 account closed

　　更改处应加盖印章 alterations require initials

　　交换时间已过 effects not cleared

　　停止付款 payment stopped

　　支票毁损 cheque mutilated

　　汇款用语

　　汇款||寄钱 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

　　汇票汇单用语

　　国外汇票 foreign Bill

　　国内汇票 inland Bill

　　跟单汇票 documentary bill

　　空头汇票 accommodation bill

　　原始汇票 original bill

　　改写||换新票据 renewed bill

　　即期汇票 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

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

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

　　同组票据 set of bills

　　单张汇票 sola of exchange||sole of exchange

　　远期汇票 usance bill||bill at usance

　　长期汇票 long bill

　　短期汇票 short bill

　　逾期汇票 overdue bill

　　宽限日期 days of grace

　　电汇 telegraphic transfer (T.T)

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

　　本票 promissory note (P/N)

　　押汇负责书||押汇保证书 letter of hypothecation

　　副保||抵押品||付属担保物 collateral security

　　担保书 trust receipt||letter of indemnity

　　承兑||认付 acceptance

　　单张承兑 general acceptance

　　有条件承兑 qualified acceptance

　　附条件认付 conditional acceptance

　　部分认付 partial acceptance

　　拒付||退票 dishonour

　　拒绝承兑而退票 dishonour by non-acceptance

　　由于存款不足而退票 dihonour by non-payment

　　提交 presentation

　　背书 endorsement||indorsement

　　无记名背书 general endorsement||blank endorsement

　　记名式背书 special endorsement||full endorsement

　　附条件背书 conditional endorsement

　　限制性背书 restrictive endorsement

　　无追索权背书 endorsement without recourse

　　期满||到期 maturity

　　 托收 collection

　　新汇票||再兑换汇票 re-exchange||re-draft

　　外汇交易 exchange dealing||exchange deals

　　汇兑合约 exchange contract

　　汇兑合约预约 forward exchange contract

　　外汇行情 exchange quotation

　　交易行情表 course of exchange||exchange table

　　汇价||兑换率 exchange rate||rate of exchange

　　官方汇率 official rate

　　挂牌汇率||名义汇率 nominal rate

　　现汇汇率 spot rate

　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate

　　兑现率||兑现汇率 demand rate

　　长期汇率 long rate

　　私人汇票折扣率 rate on a private bill

　　远期汇票兑换率 forward rate

　　套价||套汇汇率||裁定外汇行情 cross rate

　　付款汇率 pence rate

　　当日汇率||成交价 currency rate

　　套汇||套价||公断交易率 arbitrage

　　汇票交割||汇票议付 negotiation of draft

　　交易人||议付人 negotiator

　　票据交割||让与支票票据议付 to negotiatie a bill

　　折扣交割||票据折扣 to discount a bill

　　票据背书 to endorse a bill

　　应付我差额51,000美元 a balance due to us of $51,000||a balance in our favour of $ 51,000

　　收到汇款 to receive remittance

　　填写收据 to make out a receipt

　　付款用语

　　付款方法 mode of payment

　　现金付款 payment by cash||cash payment||payment by ready cash

　　以支票支付 payment by cheque

　　以汇票支付 payment by bill

　　以物品支付 payment in kind

　　付清||支付全部货款 payment in full||full payment

　　支付部分货款||分批付款 payment in part||part payment||partial payment

　　记帐付款||会计帐目内付款 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

　　延滞付款 payment in arrear

　　预付货||先付 payment in advance||prepayment

　　延付货款 deferred payment

　　立即付款 prompt payment||immediate payment

　　暂付款 suspense payment

　　延期付款 delay in payment||extension of payment

　　支付票据 payment bill

　　名誉支付||干与付款 payment for honour||payment by intervention

　　结帐||清算||支付 settlement

　　分期付款 instalment

　　滞付||拖欠||尾数款未付 arrears

　　特许拖延付款日 days of grace

　　保证付款 del credere

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

　　结帐 to settle||to make settlement||to make effect settlement||to square||to balance

　　支出||付款 to defray||to disburse

　　结清 to clear off||to pya off

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

　　恳求付帐 to solicit payment

　　拖延付款 to defer payment||to delay payment

　　付款被拖延 to be in arrears with payment

　　还债 to discharge

　　迅速付款 to pay promptly

　　付款相当迅速 to pay moderately well||to pay fairly well||to keep the engagements regularly

　　付款相当慢 to pay slowly||to take extended credit

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

　　付款颇为恶劣 to pay very badly||to never pay unless forced

　　拒绝付款 to refuse payment||to refuse to pay||to dishonour a bill

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

　　惠请付款 kindly pay the amount||please forward payment||please forward a cheque.

　　我将不得不采取必要步骤运用法律手段收回该项货款 I shall be obliged to take the necessary steps to legally recover the amount. ||I shall be compelled to take steps to enforce payment.

　　惠请宽限 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

　　在银行存款 to have money in a bank||to have a bank account||to have money on deposit

　　向银行提款 to withdraw one's deposit from a bank

　　换取现金 to convert into money||to turn into cash||to realize

　　折扣用语 从价格打10%的折扣 to make a discount of 10% off the price||to make 10% discount off the price

　　打折扣购买 to buy at a discount

　　打折扣出售 to sell at a discount

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

　　减价 to deduct||to make a deduction

　　回扣 to rebate

　　现金折扣 cash discount

　　货到付款||现金提货 cash on deliver (C.O.D.)

　　货到付现款 cash on arrival

　　即时付款 prompt cash

　　净价||最低价格付现 net cash

　　现金付款 ready cash

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

　　凭单据付现款 cash against documents

　　凭 提单 付现款 cash against bills of lading

　　承兑交单 documents against acceptance (D/A)

　　付款交单 documents against payment (D/P)

　　折扣例文

　　除非另有说明, 30日后全额付现, 如有错误, 请立即通知。

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

　　付款条件: 30日后全额付现, 10日后付现打2%折扣, 过期后付款时, 加上利率为6%的利息。

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

　　付款条件: 月底后10日后付现2%折扣, 现在付现3%折扣, 否则, 全额付现。

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

　　 信用证 用语

　　追加 信用证 additional credit||additional L/C

　　 信用证 金额 amount of credit

　　赊帐金额 credit balance

　　可撤消信用证 revocable L/C

　　不可撤消信用证 irrevocable L/C

　　保兑信用证 confirmed L/C

　　不保兑信用证 unconfirmed L/C

　　可转让信用证 assignable L/C||transferable L/C

　　银行信用证 banker's L/C

　　有追索权信用证 with recourse L/C

　　无追索权信用证 without recourse L/C

　　单一信用证 simple credit

　　无条件信用证 open credit||free credit

　　普通信用证 general letter of credit

　　旅行信用证 circular letter of credit

　　特别信用证 special letter of credit

　　信用证底帐 letter of credit ledger

　　信用证发行帐 letter of credit issued account

　　信用证金额 amount of credit

　　信用证余额||信用证结欠 credit balance

　　开立信用证 to open a credit

　　通过银行开立信用证 to establish a credit through a bank

　　电开信用证 to cable a credit

　　取消信用证 to cancel a credit

　　开出信用证 to issue a credit

　　在某银行开立信用证 to arrange a credit with a bank

　　修改信用证 to amend a credit

　　延展信用证有效期 to extend a credit

　　增加信用证面额 to increase a credit

　　寄出信用证 to send a credit

　　请发给信用证 to take out a credit

　　信用证例文

　　我们已开出以贵方为受益人的保兑信用证。

　　We nave opened a confirmed credit in your favour.

　　以贵方为受益人, 我们开出不可撤消的的保兑信用证。

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

　　我们被请求已开出以贵方为受益人的信用证, 特此通知。

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

　　我们已开出商业信用证, 特此通知。

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

　　银行用语

　　请入收款人的户号 account payee

　　请支付票款 advice to pay cheques

　　惠请通知该支票的经过 advise fate

　　金额有错误 accounts differ

　　文字与数字所记载金额不同 words and figures differ

　　签名有误|印鉴不符 signatures differ

　　请明天再次提出为荷 present again tomorrow

　　保证付款 good for payment

　　请照会发票人 refer to drawee (R.D.)

　　无交易 no account

　　款额不足||存款不足 not sufficient (N.S.)||no sufficient funds (N.S.F.)

　　已无存款 no funds

　　如支票不获兑现时, 不必出具拒绝证书。 notto be protested in case of dishonour||protest waived||no protest

　　需要出具拒绝证书 to be protested

　　没有通知 no advice

　　未受指示 no orders

　　禁止转让||不可转让 non-transferable||not transferable

　　已付款 received payment||payment received

　　上开价金已收到 value received||for value received

　　上开价金系经核算 value in account

　　上开金额与发票相同 value as per invoice

　　上开金额与通知书相符 value as per advice

　　无追索权 without recourse

　　有追索权||偿还请求权 right of recourse

　　请求偿还清单||清偿帐户 recourse account

　　偿还准备金 recourse fund

　　拒绝偿还||拒绝追索 recourse repudiation