会计与银行用语

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accountsales

共同计算帐项jointaccount

未决帐项outstandingaccount

贷方帐项creditaccount||creditoraccount

借方帐项debitaccount||debtoraccount

应付帐||应付未付帐accountpayable

应收帐||应收未收帐accountreceivable

新交易||新帐newaccount

未决帐||老帐oldaccount

现金帐cashaccount

流水帐runningaccount

暂记帐||未定帐suspenseaccount

过期帐||延滞帐overdueaccount||pastdueaccount

杂项帐户sundryaccount

详细帐单||明细表detaiaccount

呆帐badaccount

会计项目titleof account

会计薄||帐薄account-book

营业报告书||损益计算表accountofbudiness||businessreport

借贷细帐||交验帐accountrendered

明细帐accountstated

与...银行开立一户头toopenanaccountwith

与...银行建立交易tokeepaccountwith

继续记帐tokeepaccount

与...有交易tohaveanaccountwith

作成会计帐||有往来帐项tomakeoutanaccountwith

清算||清理债务tomakeupanaccount

清洁帐目||与...停止交易tocloseone’saccountwith

结帐tocloseanaccount

清理未付款toaskanaccount||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

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

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

 

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

t

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

 

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

 

 

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