会计与银行业务用语大全.docx

会计与银行业务用语大全.docx

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会计与银行业务用语大全

会计与银行业务用语汇总

会计与银行业务用语（汇总）

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