会计与银行业务用语(汇总).doc

1、会计与银行业务用语 (汇总)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 accoun

2、t 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

3、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 ones account with 结帐 to close an account 清理未付款 to ask an account|to deman

4、d 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 As account 以计帐方式付款 to pay on account 代理某人|为某人 on ones account|on account of one 为自己计算|独立帐目 on o

5、nes own account 由某人收益并负风险 on ones account and risk|for ones account and risk 由某人负担 for ones 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

6、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 ch

7、eque 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

8、 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 p

9、ayable to bearer 支付指定人 payable to order 已过期|无效 out of date|stale 请给出票人 R/D|refer to drawer 存款不足 N/S|N.S.F.|not sufficient funds|I/F|insufficient funds 文字与数字不一致 words and figures differ 支票交换时间已过 account closed 更改处应加盖印章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

10、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|.

11、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 day

12、s 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 accept

13、ance 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 endorsem

14、ent 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 exchan

15、ge 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 arbitra

16、ge 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 payme

17、nt 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

18、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

19、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 re

20、quest 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

21、 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 forwa

22、rd 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 fo

23、r 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 deposi

24、t 向银行提款 to withdraw ones 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

25、 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

26、 (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 matu

27、rity. 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 ass

28、ignable L/C|transferable L/C 银行信用证 bankers 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

29、 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 cred

30、it 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 info

31、rm 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|

32、 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

33、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 recour

34、se 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 银行业务例文 定期存款的条件为年利 6%, 存期 6 个月以上, 只要金额 1,000 元, 我们均乐意接受。 We shall be pleased to receive a fixed deposit for any amount more than $1,000, for a period over six months at the rate of 6% p.a. 谨同函寄上新开定期存款第 500 号存折一份, 面额 10

35、0,000 元, 请查收为荷。该面额等于您寄来换新的旧存=折本金加上利息之和。 Enclosed please find a new deposit certificate No. 500 for $100,000, which represents the principal and interest of the old certificate you sent us for renewal. 如存款为 100 元以上, 我们将乐意接受。 We shall be glad to receive deposits of 100 yen and upward. 结算 到目前为止, 我公司应收帐

36、尚有二万美元。兹奉上结算报告书一份, 敬请查收为荷。 Enclosed we hand you a statement of account to date, showing a balance of $20,000 in our favour, which we trust will be found in order. 上开帐目, 现正核对, 如无错误, 将遵照贵公司的指示, 将转入新开的帐户内。 This account is under examination, and if found correct, it shall be carried to a new account, in

37、 conformity with your instructions. 您昨日函敬悉。兹遵照贵方请求, 同函附上结算报告书, 敬请惠予查收为荷。 Your favour of yesterday was duly received, and we hand you herewith a statement of your account as requested, which we hope you will find correct. 兹奉上棒铁总价为 512,000 元清单一份, 恳请列入我公司贷方帐项为荷。 We hand you our account on the bar iron,

38、 amounting to $512,000, which kindly pass to our credit. 请求付款 恳请速予汇款为荷。 an early remittance will be appreciated. 迟付的 60 美元, 请速予寄下为荷。 Please let us have your check for the $60 now past overdue. 有鉴于此, 相信贵方将随复函寄来支票, 特此致谢。 With these facts before you , we feel sure that you will send us your check by re

39、turn mail. Thank you. 我们恳求, 对此部分能速予结帐为荷。 We urge that you make this settlement without delay. 何不立即对此案作一结算? 请在今日将支票随函发出即可。 Why not settle this matter now? Just attach your check to this letter, and send it by todays mail. 催告付款 为加清本帐目, 我方多次催促, 但未有任何效果。所以为收回本帐款项, 准备向法院起诉, 特此通知。 Having made repeated app

40、lications for apyment of this amount without avail, we now give you notice that we shall take out a summons for recovery of the same 下星期一以前未能清结本件款项, 不得已, 将委任我公司顾问律师处理。 We wish to state that if the account be not paid by Monday next, we shall be forced to place the matter in the hands o four solicito

41、rs. 贵方虽多次答应付款结帐, 但迄今尚未结清。如在本月底以前, 尚未拔款结清,只好委托我公司顾问律师处理。 In spite of your repeated promises to let us have a cheque, we are still without a settlement of your outstanding account, and therefore, unless same is settled by the end of this month, we shall be compelled to hand over the matter to our soli

42、citor. 对于此事, 贵方似乎在趁机利用我公司的宽容态度。本函系最后通告所, 复函时请汇足够金额, 以结此帐, 否则只好采取其它途径, 特此函告。 As you seem to take advantage of you leniency in this matter, we now give you the final notice that, unless we shall receive a substantial amount on account by return of post, we shall adopt other measures for its recovery.

43、汇票汇款例文 兹同函奉上支票面额 50000 元，请记入近藤幸造先生的帐款内，同时请寄收 据二份为荷。 Herewith we enclose a cheque, value $50,000, which please place to the credit of Mr. K.Kondo, and acknowledge receipt to us in duplicate. 依照佐藤先生指示并受其委托，兹奉上即期汇票一纸面额 200000 元。请贷入 该人的帐户为荷。 By order and for account of Mr.Satoh, I hand you enclosed a draft for $200,000 at sight, which please pass to the credit of his account. 兹奉上面额 250000 元的支票一张，敬请交付收据为荷。 I send you herewith a cheque, value $250,000, receipt