会计与银行业务用语.docx

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 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 XX sundry account
详细帐单||明细表detail account
呆帐 bad account
1 / 14
会计项目 title of account
会计薄II帐薄account-book
营业报告书II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 anaccount
审查帐目||监查帐目to audit an account
检查帐目 to examine an account
转入 A 的 XX 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
2 / 14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 accountand risk
由某人负担 for one's account||for account of one
按某人指示 ||列入某人 XX 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 accountof
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
3 / 14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 1 元支票，（即 90 元）a cheque for $10,0,less 10% discount
加 10% 费用的 1 元支票，（即 110 元）a cheque for $10,0,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
4 / 14见票即付持票人payable to bearer
支付指定人payable to order
已过期II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||insufficientfunds
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
5 / 14
跟单汇票 document ary bill
空头汇票 acmodation bill
原始汇票original bill
改写II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 X 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 (TT)
由N汇 postal order||postal note (Am.)||post office order||moneyorder
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
6 / 14
担保书 trust receipt||letter of indemnity
承兑11认付acceptance
单 X 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
夕卜汇交易 exchange dealing||exchange deals
汇兑合约 exchange contract
汇兑合约预约 forward exchange contract
7 / 14
夕卜汇行情 exchange quotation
交易行情表 course of exchange||exchange table
汇价II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||票据折扣to discount a bill
票据背书 to endorse a bill
应付我差额 51,0 美元 a balance due to us of $51,0||a
balance in our favour of $ 51,0
8 / 14
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 paymentby 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 paymentin 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
9 / 14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 byintervention
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
结 帐 to settle||to make settlement||to make effectsettlement||to square||to balance
支出||付款 to def ray | | 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 keepthe engagements regularly
10 / 14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 shalldepend upon you for the payment ||We expect payment fromyou
惠请付款 kindly pay the amount||please forwardpayment||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 obligedto take the necessary steps to legally recover the amount. ||Ishall be pelled to take steps to enforce payment.
惠请宽限 let the matter stand over till then. | |allow me a shortextension of time. ||Kindly postpone the time for payment alittle longe.r
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 ondeposit||to make deposit
在银行存款 to have money in a bank||to have a bank account||to
11 / 14have 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 theprice||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 document s
凭提单付现款 cash against bills of lading
承兑交单 documents against acceptance (D/A)
付款交单 document s against payment (D/P)
12 / 14
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 ifincorrect.
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 chargedat the rate of 6% after maturity.
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 assignable L/C||transferable L/C
银行信用证banker's L/C
13 / 14
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
14 / 14