财务账目中英文对照.docx
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财务账目中英文对照.docx
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财务账目中英文对照
财务账目中英文对照
会计账目用语
会计报表statementofaccount
往来帐目accountcurrent
现在往来帐||存款额currentaccout
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detailaccount
呆帐badaccount
会计项目titleofaccount
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||todemandanaccount
结清差额tobalancetheaccountwith
清算tosettleanaccount||toliquidateanaccount||tosquareanaccount
审查帐目||监查帐目toauditanaccount
检查帐目toexamineanaccount
转入A的帐户tochargetheamounttoA'saccount
以计帐方式付款topayonaccount
代理某人||为某人onone'saccount||onaccountofone
为自己计算||独立帐目onone'sownaccount
由某人收益并负风险onone'saccountandrisk||forone'saccountandrisk
由某人负担forone'saccount||foraccountofone
按某人指示||列入某人帐户byorderandforaccountofone
列入5月份帐目forMayaccount
编入某中帐项下topasstotheaccountof||toplacetotheaccountof
寄出清算书tosendinanaccount||tosendinrenderanaccount
支票用语
支票薄chequebook
支票陈票人chequedrawer
持票人chequeholder
不记名支票chequetobearer||bearercheque
记名支票||认人支票chequetoorder
到期支票antedatedcheque
未到期支票postdatedcheque
保付支票certifiedcheque
未获兑现支票,退票returnedcheque
横线支票crossedcheque
普通横线generalcrossing
特别横线specialcrossing
空白支票blankcheque
失效支票,过期支票stalecheque
普通支票opencheque
打10%折扣的10000元支票,(即9000元)achequefor$10,000,less10%discount
加10%费用的10000元支票,(即11000元)achequefor$10,000,plus10%charges
支票换现金||兑现tocashacheque
清理票款toclearacheque
保证兑现tocertifyacheque
填写支票数额tofillupacheque
支票上划线tocrossacheque
开发支票tomakeoutacheque
签发支票,开立支票todrawacheque||toissueacheque
透支支票tooverdrawacheque
背书支票toendorseacheque
请付票款||清付票款topayacheque||tohonouracheque
支票退票todishonouracheque
拒付支票torefuseacheque
拒付支票tostoppaymentofacheque
提示要求付款topresentforpayment
见票即付持票人payabletobearer
支付指定人payabletoorder
已过期||无效outofdate||stale
请给出票人R/D||refertodrawer
存款不足N/S||N.S.F.||notsufficientfunds||I/F||insufficientfunds
文字与数字不一致wordsandfiguresdiffer
支票交换时间已过accountclosed
更改处应加盖印章alterationsrequireinitials
交换时间已过effectsnotcleared
停止付款paymentstopped
支票毁损chequemutilated
汇款用语
汇款||寄钱toremit||tosendmoney
寄票供取款||支票支付tosendachequeforpayment
寄款人aremitter
收款人aremittee
汇票汇单用语
国外汇票foreignBill
国内汇票inlandBill
跟单汇票documentarybill
空头汇票accommodationbill
原始汇票originalbill
改写||换新票据renewedbill
即期汇票sightbill||billondemand
...daysafterdate||...days'afterdate...日后付款
...monthsafterdate||...months'afterdate...月后付款
见票后...日付款...days'aftersight||...days'sight
见票后...月付款...months'aftersight||...months'sight
同组票据setofbills
单张汇票solaofexchange||soleofexchange
远期汇票usancebill||billatusance
长期汇票longbill
短期汇票shortbill
逾期汇票overduebill
宽限日期daysofgrace
电汇telegraphictransfer(T.T)
邮汇postalorder||postalnote(Am.)||postofficeorder||moneyorder
本票promissorynote(P/N)
押汇负责书||押汇保证书letterofhypothecation
副保||抵押品||付属担保物collateralsecurity
担保书trustreceipt||letterofindemnity
承兑||认付acceptance
单张承兑generalacceptance
有条件承兑qualifiedacceptance
附条件认付conditionalacceptance
部分认付partialacceptance
拒付||退票dishonour
拒绝承兑而退票dishonourbynon-acceptance
由于存款不足而退票dihonourbynon-payment
提交presentation
背书endorsement||indorsement
无记名背书generalendorsement||blankendorsement
记名式背书specialendorsement||fullendorsement
附条件背书conditionalendorsement
限制性背书restrictiveendorsement
无追索权背书endorsementwithoutrecourse
期满||到期maturity
托收collection
新汇票||再兑换汇票re-exchange||re-draft
外汇交易exchangedealing||exchangedeals
汇兑合约exchangecontract
汇兑合约预约forwardexchangecontract
外汇行情exchangequotation
交易行情表courseofexchange||exchangetable
汇价||兑换率exchangerate||rateofexchange
官方汇率officialrate
挂牌汇率||名义汇率nominalrate
现汇汇率spotrate
电汇汇率||电汇率||T.T.rate||telegraphictransferrate
兑现率||兑现汇率demandrate
长期汇率longrate
私人汇票折扣率rateonaprivatebill
远期汇票兑换率forwardrate
套价||套汇汇率||裁定外汇行情crossrate
付款汇率pencerate
当日汇率||成交价currencyrate
套汇||套价||公断交易率arbitrage
汇票交割||汇票议付negotiationofdraft
交易人||议付人negotiator
票据交割||让与支票票据议付tonegotiatieabill
折扣交割||票据折扣todiscountabill
票据背书toendorseabill
应付我差额51,000美元abalanceduetousof$51,000||abalanceinourfavourof$51,000
收到汇款toreceiveremittance
填写收据tomakeoutareceipt
付款用语
付款方法modeofpayment
现金付款paymentbycash||cashpayment||paymentbyreadycash
以支票支付paymentbycheque
以汇票支付paymentbybill
以物品支付paymentinkind
付清||支付全部货款paymentinfull||fullpayment
支付部分货款||分批付款paymentinpart||partpayment||partialpayment
记帐付款||会计帐目内付款paymentonaccount
定期付款paymentonterm
年分期付款annualpayment
月分期付款monthlypayment||monthlyinstalment
延滞付款paymentinarrear
预付货||先付paymentinadvance||prepayment
延付货款deferredpayment
立即付款promptpayment||immediatepayment
暂付款suspensepayment
延期付款delayinpayment||extensionofpayment
支付票据paymentbill
名誉支付||干与付款paymentforhonour||paymentbyintervention
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daysofgrace
保证付款delcredere
付款topay||tomakepayment||tomakeeffectpayment
结帐tosettle||tomakesettlement||tomakeeffectsettlement||tosquare||tobalance
支出||付款todefray||todisburse
结清toclearoff||topyaoff
请求付款toaskforpayment||torequestpayment
恳求付帐tosolicitpayment
拖延付款todeferpayment||todelaypayment
付款被拖延tobeinarrearswithpayment
还债todischarge
迅速付款topaypromptly
付款相当迅速topaymoderatelywell||topayfairlywell||tokeeptheengagementsregularly
付款相当慢topayslowly||totakeextendedcredit
付款不好topaybadly||tobegenerallyinarrearwithpayments
付款颇为恶劣topayverybadly||toneverpayunlessforced
拒绝付款torefusepayment||torefusetopay||todishonourabill
相信能收到款项Weshalllooktoyouforthepayment||Weshalldependuponyouforthepayment||Weexpectpaymentfromyou
惠请付款kindlypaytheamount||pleaseforwardpayment||pleaseforwardacheque.
我将不得不采取必要步骤运用法律手段收回该项货款Ishallbeobligedtotakethenecessarystepstolegallyrecovertheamount.||Ishallbecompelledtotakestepstoenforcepayment.
惠请宽限letthematterstandovertillthen.||allowmeashortextensionoftime.||Kindlypostponethetimeforpaymentalittlelonger.
索取利息tochargeinterest
附上利息todrawinterest||tobearinterest||toallowinterest
生息toyieldinterest
生息3%toyield3%
存款todepositinabank||toputinabank||toplaceondeposit||tomakedeposit
在银行存款tohavemoneyinabank||tohaveabankaccount||tohavemoneyondeposit
向银行提款towithdrawone'sdepositfromabank
换取现金toconvertintomoney||toturnintocash||torealize
折扣用语 从价格打10%的折扣tomakeadiscountof10%offtheprice||tomake10%discountofftheprice
打折扣购买tobuyatadiscount
打折扣出售tosellatadiscount
打折扣-让价toreduce||tomakeareduction
减价todeduct||tomakeadeduction
回扣torebate
现金折扣cashdiscount
货到付款||现金提货cashondeliver(C.O.D.)
货到付现款cashonarrival
即时付款promptcash
净价||最低价格付现netcash
现金付款readycash
即期付款spotcash||cashdown||cashonthenail
凭单据付现款cashagainstdocuments
凭提单付现款cashagainstbillsoflading
承兑交单documentsagainstacceptance(D/A)
付款交单documentsagainstpayment(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。
Netcash30daysunlessspecifiedotherwise.Advisepromptlyifincorrect.
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,netcash30days,or,less2%10days.Interestchargedattherateof6%aftermaturity.
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%,10daysE.O.M.,or3%cash,otherwisestrictlynet.
信用证用语
追加信用证additionalcredit||additionalL/C
信用证金额amountofcredit
赊帐金额creditbalance
可撤消信用证revocableL/C
不可撤消信用证irrevocableL/C
保兑信用证confirmedL/C
不保兑信用证unconfirmedL/C
可转让信用证assignableL/C||transferableL/C
银行信用证banker'sL/C
有追索权信用证withrecourseL/C
无追索权信用证withoutrecourseL/C
单一信用证simplecredit
无条件信用证opencredit||freecredit
普通信用证generalletterofcredit
旅行信用证circularletterofcredit
特别信用证specialletterofcredit
信用证底帐letterofcreditledger
信用证发行帐letterofcreditissuedaccount
信用证金额amountofcredit
信用证余额||信用证结欠creditbalance
开立信用证toopenacredit
通过银行开立信用证toestablishacreditthroughabank
电开信用证tocableacredit
取消信用证tocancelacredit
开出信用证toissueacredit
在某银行开立信用证toarrangeacreditwithabank
修改信用证toamendacredit
延展信用证有效期toextendacredit
增加信用证面额toincreaseacredit
寄出信用证tosendacredit
请发给信用证totakeoutacredit
信用证例文
我们已开出以贵方为受益人的保兑信用证。
Wenaveopenedaconfirmedcreditinyourfavour.
以贵方为受益人,我们开出不可撤消的的保兑信用证。
Wehaveopenedaconfirmedandirrevocablecreditinyourfavour.
我们被请求已开出以贵方为受益人的信用证,特此通知。
Wearepleasedtoinformyouthatwehavebeenrequestedtoopenacreditinyourfavour.
我们已开出商业信用证,特此通知。
Weintimatetoyouthatwehaveissuedacommercialletterofcredit.
银行用语
请入收款人的户号accountpayee
请支付票款advicetopaycheques
惠请通知该支票的经过advisefate
金额有错误accoun
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