-
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
< br>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
< br>||
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<
/p>
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<
/p>
||
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
< br>付清
||
支付全部货款
payment
in
full||full
payment
支付部分货款
||
< br>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<
/p>
||
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
le
gally
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
ti
me
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
< br>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