會計報表statement of account
往來帳目account current
現(xiàn)在往來帳||存款額current accout
銷貨帳account sales
共同計算帳項joint account
未決帳項outstanding account
貸方帳項credit account||creditor account
借方帳項debit account||debtor account
應(yīng)付帳||應(yīng)付未付帳account payable
應(yīng)收帳||應(yīng)收未收帳account receivable
新交易||新帳new account
未決帳||老帳old account
現(xiàn)金帳cash account
流水帳running account
暫記帳||未定帳suspense account
過期帳||延滯帳overdue account||pastdue account
雜項帳戶sundry account
詳細(xì)帳單||明細(xì)表detail account
呆帳bad account
會計項目title of account
會計薄||帳薄account-book
營業(yè)報告書||損益計算表account of budiness||business report
借貸細(xì)帳||交驗(yàn)帳account rendered
明細(xì)帳account stated
與…銀行開立一戶頭to open an account with
與…銀行建立交易to keep account with
繼續(xù)記帳to keep account
與…有交易to have an account with
作成會計帳||有往來帳項to make out an account with
清算||清理債務(wù)to make up an account
清潔帳目||與…停止交易to close one's account with
結(jié)帳to close an account
清理未付款to ask an account||to demand an account
結(jié)清差額to balance the account with
清算to settle an account||to liquidate an account||to square an account
審查帳目||監(jiān)查帳目to audit an account
檢查帳目to examine an account
轉(zhuǎn)入A的帳戶to charge the amount to A's account
以計帳方式付款to pay on account
代理某人||為某人on one's account||on account of one
為自己計算||獨(dú)立帳目on one's own account
由某人收益并負(fù)風(fēng)險on one's account and risk||for one's account and risk
由某人負(fù)擔(dān)for one's account||for account of one
按某人指示||列入某人帳戶by order and for account of one
列入5月份帳目for May account
編入某中帳項下to pass to the account of||to place to the account of
寄出清算書to send in an account||to send in render an account
支票薄cheque book
支票陳票人cheque drawer
持票人cheque holder
不記名支票cheque to bearer||bearer cheque
記名支票||認(rèn)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
未獲兌現(xiàn)支票，退票returned cheque
橫線支票crossed cheque
普通橫線general crossing
特別橫線special crossing
空白支票blank cheque
失效支票，過期支票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%費(fèi)用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges
支票換現(xiàn)金||兌現(xiàn)to cash a cheque
清理票款to clear a cheque
保證兌現(xiàn)to certify a cheque
填寫支票數(shù)額to fill up a cheque
支票上劃線to cross a cheque
開發(fā)支票to make out a cheque
簽發(fā)支票，開立支票to draw a cheque||to issue a cheque
透支支票to overdraw a cheque
背書支票to endorse a cheque
請付票款||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
見票即付持票人payable to bearer
支付指定人payable to order
已過期||無效out of date||stale
請給出票人R/D||refer to drawer
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
文字與數(shù)字不一致words and figures differ
支票交換時間已過account closed
更改處應(yīng)加蓋印章alterations require initials
交換時間已過effects not cleared
停止付款payment stopped
支票毀損cheque mutilated
匯款||寄錢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
國外匯票foreign Bill
國內(nèi)匯票inland Bill
跟單匯票documentary bill
空頭匯票accommodation bill
原始匯票original bill
改寫||換新票據(jù)renewed bill
即期匯票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
見票后…日付款…days' after sight||…days' sight
見票后…月付款…months' after sight||…months' sight
同組票據(jù)set of bills
單張匯票sola of exchange||sole of exchange
遠(yuǎn)期匯票usance bill||bill at usance
長期匯票long bill
短期匯票short bill
逾期匯票overdue bill
寬限日期days of grace
電匯telegraphic transfer （T.T）
郵匯postal order||postal note （Am.）||post office order||money order
本票promissory note （P/N）
押匯負(fù)責(zé)書||押匯保證書letter of hypothecation
副保||抵押品||付屬擔(dān)保物collateral security
擔(dān)保書trust receipt||letter of indemnity
承兌||認(rèn)付acceptance
單張承兌general acceptance
有條件承兌qualified acceptance
附條件認(rèn)付conditional acceptance
部分認(rèn)付partial acceptance
拒付||退票dishonour
拒絕承兌而退票dishonour by non-acceptance
由于存款不足而退票dihonour by non-payment
提交presentation
背書endorsement||indorsement
無記名背書general endorsement||blank endorsement
記名式背書special endorsement||full endorsement
附條件背書conditional endorsement
限制性背書restrictive endorsement
無追索權(quán)背書endorsement without recourse
期滿||到期maturity
托收collection
新匯票||再兌換匯票re-exchange||re-draft
外匯交易exchange dealing||exchange deals
匯兌合約exchange contract
匯兌合約預(yù)約forward exchange contract
外匯行情exchange quotation
交易行情表course of exchange||exchange table
匯價||兌換率exchange rate||rate of exchange
官方匯率official rate
掛牌匯率||名義匯率nominal rate
現(xiàn)匯匯率spot rate
電匯匯率||電匯率|| T.T. rate||telegraphic transfer rate
兌現(xiàn)率||兌現(xiàn)匯率demand rate
長期匯率long rate
私人匯票折扣率rate on a private bill
遠(yuǎn)期匯票兌換率forward rate
套價||套匯匯率||裁定外匯行情cross rate
付款匯率pence rate
當(dāng)日匯率||成交價currency rate
套匯||套價||公斷交易率arbitrage
匯票交割||匯票議付negotiation of draft
交易人||議付人negotiator
票據(jù)交割||讓與支票票據(jù)議付to negotiatie a bill
折扣交割||票據(jù)折扣to discount a bill
票據(jù)背書to endorse a bill
應(yīng)付我差額51,000美元a balance due to us of $51,000||a balance in our favour of $ 51,000
收到匯款to receive remittance
填寫收據(jù)to make out a receipt
付款方法mode of payment
現(xiàn)金付款payment by cash||cash payment||payment by ready cash
以支票支付payment by cheque
以匯票支付payment by bill
以物品支付payment in kind
付清||支付全部貨款payment in full||full payment
支付部分貨款||分批付款payment in part||part payment||partial payment
記帳付款||會計帳目內(nèi)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
延滯付款payment in arrear
預(yù)付貨||先付payment in advance||prepayment
延付貨款deferred payment
立即付款prompt payment||immediate payment
暫付款suspense payment
延期付款delay in payment||extension of payment
支付票據(jù)payment bill
名譽(yù)支付||干與付款payment for honour||payment by intervention
結(jié)帳||清算||支付settlement
分期付款instalment
滯付||拖欠||尾數(shù)款未付arrears
特許拖延付款日days of grace
保證付款del credere
付款to pay||to make payment||to make effect payment
結(jié)帳to settle||to make settlement||to make effect settlement||to square||to balance
支出||付款to defray||to disburse
結(jié)清to clear off||to pya off
請求付款to ask for payment||to request payment
懇求付帳to solicit payment
拖延付款to defer payment||to delay payment
付款被拖延to be in arrears with payment
還債to discharge
迅速付款to pay promptly
付款相當(dāng)迅速to pay moderately well||to pay fairly well||to keep the engagements regularly
付款相當(dāng)慢to pay slowly||to take extended credit
付款不好to pay badly||to be generally in arrear with payments
付款頗為惡劣to pay very badly||to never pay unless forced
拒絕付款to refuse payment||to refuse to pay||to dishonour a bill
相信能收到款項We shall look to you for the payment||We shall depend upon you for the payment ||We expect payment from you
惠請付款kindly pay the amount||please forward payment||please forward a cheque.
我將不得不采取必要步驟運(yùn)用法律手段收回該項貨款I(lǐng) shall be obliged to take the necessary steps to legally recover the amount.
||I shall be compelled to take steps to enforce payment.
惠請寬限let the matter stand over till then.||allow me a short extension of time. ||Kindly postpone the time for 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
在銀行存款to have money in a bank||to have a bank account||to have money on deposit
向銀行提款to withdraw one's deposit from a bank
換取現(xiàn)金to convert into money||to turn into cash||to realize
折扣用語從價格打10%的折扣to make a discount of 10% off the price||to make 10% discount off the price
打折扣購買to buy at a discount
打折扣出售to sell at a discount
打折扣-讓價to reduce||to make a reduction
減價to deduct||to make a deduction
回扣to rebate
現(xiàn)金折扣cash discount
貨到付款||現(xiàn)金提貨cash on deliver （C.O.D.）
貨到付現(xiàn)款cash on arrival
即時付款prompt cash
凈價||付現(xiàn)net cash
現(xiàn)金付款ready cash
即期付款spot cash||cash down||cash on the nail
憑單據(jù)付現(xiàn)款cash against documents
憑提單付現(xiàn)款cash against bills of lading
承兌交單documents against acceptance （D/A）
付款交單documents against payment （D/P）
追加信用證additional credit||additional L/C
信用證金額amount of credit
賒帳金額credit balance
可撤消信用證revocable L/C
不可撤消信用證irrevocable L/C
保兌信用證confirmed L/C
不保兌信用證unconfirmed L/C
可轉(zhuǎn)讓信用證assignable L/C||transferable L/C
銀行信用證banker's L/C
有追索權(quán)信用證with recourse L/C
無追索權(quán)信用證without recourse L/C
單一信用證simple credit
無條件信用證open credit||free credit
普通信用證general letter of credit
旅行信用證circular letter of credit
特別信用證special letter of credit
信用證底帳letter of credit ledger
信用證發(fā)行帳letter of credit issued account
信用證金額amount of credit
信用證余額||信用證結(jié)欠credit balance
開立信用證to open a credit
通過銀行開立信用證to establish a credit through a bank
電開信用證to cable a credit
取消信用證to cancel a credit
開出信用證to issue a credit
在某銀行開立信用證to arrange a credit with a bank
修改信用證to amend a credit
延展信用證有效期to extend a credit
增加信用證面額to increase a credit
寄出信用證to send a credit
請發(fā)給信用證to take out a credit
往來帳目account current
現(xiàn)在往來帳||存款額current accout
銷貨帳account sales
共同計算帳項joint account
未決帳項outstanding account
貸方帳項credit account||creditor account
借方帳項debit account||debtor account
應(yīng)付帳||應(yīng)付未付帳account payable
應(yīng)收帳||應(yīng)收未收帳account receivable
新交易||新帳new account
未決帳||老帳old account
現(xiàn)金帳cash account
流水帳running account
暫記帳||未定帳suspense account
過期帳||延滯帳overdue account||pastdue account
雜項帳戶sundry account
詳細(xì)帳單||明細(xì)表detail account
呆帳bad account
會計項目title of account
會計薄||帳薄account-book
營業(yè)報告書||損益計算表account of budiness||business report
借貸細(xì)帳||交驗(yàn)帳account rendered
明細(xì)帳account stated
與…銀行開立一戶頭to open an account with
與…銀行建立交易to keep account with
繼續(xù)記帳to keep account
與…有交易to have an account with
作成會計帳||有往來帳項to make out an account with
清算||清理債務(wù)to make up an account
清潔帳目||與…停止交易to close one's account with
結(jié)帳to close an account
清理未付款to ask an account||to demand an account
結(jié)清差額to balance the account with
清算to settle an account||to liquidate an account||to square an account
審查帳目||監(jiān)查帳目to audit an account
檢查帳目to examine an account
轉(zhuǎn)入A的帳戶to charge the amount to A's account
以計帳方式付款to pay on account
代理某人||為某人on one's account||on account of one
為自己計算||獨(dú)立帳目on one's own account
由某人收益并負(fù)風(fēng)險on one's account and risk||for one's account and risk
由某人負(fù)擔(dān)for one's account||for account of one
按某人指示||列入某人帳戶by order and for account of one
列入5月份帳目for May account
編入某中帳項下to pass to the account of||to place to the account of
寄出清算書to send in an account||to send in render an account
支票薄cheque book
支票陳票人cheque drawer
持票人cheque holder
不記名支票cheque to bearer||bearer cheque
記名支票||認(rèn)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
未獲兌現(xiàn)支票，退票returned cheque
橫線支票crossed cheque
普通橫線general crossing
特別橫線special crossing
空白支票blank cheque
失效支票，過期支票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%費(fèi)用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges
支票換現(xiàn)金||兌現(xiàn)to cash a cheque
清理票款to clear a cheque
保證兌現(xiàn)to certify a cheque
填寫支票數(shù)額to fill up a cheque
支票上劃線to cross a cheque
開發(fā)支票to make out a cheque
簽發(fā)支票，開立支票to draw a cheque||to issue a cheque
透支支票to overdraw a cheque
背書支票to endorse a cheque
請付票款||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
見票即付持票人payable to bearer
支付指定人payable to order
已過期||無效out of date||stale
請給出票人R/D||refer to drawer
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
文字與數(shù)字不一致words and figures differ
支票交換時間已過account closed
更改處應(yīng)加蓋印章alterations require initials
交換時間已過effects not cleared
停止付款payment stopped
支票毀損cheque mutilated
匯款||寄錢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
國外匯票foreign Bill
國內(nèi)匯票inland Bill
跟單匯票documentary bill
空頭匯票accommodation bill
原始匯票original bill
改寫||換新票據(jù)renewed bill
即期匯票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
見票后…日付款…days' after sight||…days' sight
見票后…月付款…months' after sight||…months' sight
同組票據(jù)set of bills
單張匯票sola of exchange||sole of exchange
遠(yuǎn)期匯票usance bill||bill at usance
長期匯票long bill
短期匯票short bill
逾期匯票overdue bill
寬限日期days of grace
電匯telegraphic transfer （T.T）
郵匯postal order||postal note （Am.）||post office order||money order
本票promissory note （P/N）
押匯負(fù)責(zé)書||押匯保證書letter of hypothecation
副保||抵押品||付屬擔(dān)保物collateral security
擔(dān)保書trust receipt||letter of indemnity
承兌||認(rèn)付acceptance
單張承兌general acceptance
有條件承兌qualified acceptance
附條件認(rèn)付conditional acceptance
部分認(rèn)付partial acceptance
拒付||退票dishonour
拒絕承兌而退票dishonour by non-acceptance
由于存款不足而退票dihonour by non-payment
提交presentation
背書endorsement||indorsement
無記名背書general endorsement||blank endorsement
記名式背書special endorsement||full endorsement
附條件背書conditional endorsement
限制性背書restrictive endorsement
無追索權(quán)背書endorsement without recourse
期滿||到期maturity
托收collection
新匯票||再兌換匯票re-exchange||re-draft
外匯交易exchange dealing||exchange deals
匯兌合約exchange contract
匯兌合約預(yù)約forward exchange contract
外匯行情exchange quotation
交易行情表course of exchange||exchange table
匯價||兌換率exchange rate||rate of exchange
官方匯率official rate
掛牌匯率||名義匯率nominal rate
現(xiàn)匯匯率spot rate
電匯匯率||電匯率|| T.T. rate||telegraphic transfer rate
兌現(xiàn)率||兌現(xiàn)匯率demand rate
長期匯率long rate
私人匯票折扣率rate on a private bill
遠(yuǎn)期匯票兌換率forward rate
套價||套匯匯率||裁定外匯行情cross rate
付款匯率pence rate
當(dāng)日匯率||成交價currency rate
套匯||套價||公斷交易率arbitrage
匯票交割||匯票議付negotiation of draft
交易人||議付人negotiator
票據(jù)交割||讓與支票票據(jù)議付to negotiatie a bill
折扣交割||票據(jù)折扣to discount a bill
票據(jù)背書to endorse a bill
應(yīng)付我差額51,000美元a balance due to us of $51,000||a balance in our favour of $ 51,000
收到匯款to receive remittance
填寫收據(jù)to make out a receipt
付款方法mode of payment
現(xiàn)金付款payment by cash||cash payment||payment by ready cash
以支票支付payment by cheque
以匯票支付payment by bill
以物品支付payment in kind
付清||支付全部貨款payment in full||full payment
支付部分貨款||分批付款payment in part||part payment||partial payment
記帳付款||會計帳目內(nèi)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
延滯付款payment in arrear
預(yù)付貨||先付payment in advance||prepayment
延付貨款deferred payment
立即付款prompt payment||immediate payment
暫付款suspense payment
延期付款delay in payment||extension of payment
支付票據(jù)payment bill
名譽(yù)支付||干與付款payment for honour||payment by intervention
結(jié)帳||清算||支付settlement
分期付款instalment
滯付||拖欠||尾數(shù)款未付arrears
特許拖延付款日days of grace
保證付款del credere
付款to pay||to make payment||to make effect payment
結(jié)帳to settle||to make settlement||to make effect settlement||to square||to balance
支出||付款to defray||to disburse
結(jié)清to clear off||to pya off
請求付款to ask for payment||to request payment
懇求付帳to solicit payment
拖延付款to defer payment||to delay payment
付款被拖延to be in arrears with payment
還債to discharge
迅速付款to pay promptly
付款相當(dāng)迅速to pay moderately well||to pay fairly well||to keep the engagements regularly
付款相當(dāng)慢to pay slowly||to take extended credit
付款不好to pay badly||to be generally in arrear with payments
付款頗為惡劣to pay very badly||to never pay unless forced
拒絕付款to refuse payment||to refuse to pay||to dishonour a bill
相信能收到款項We shall look to you for the payment||We shall depend upon you for the payment ||We expect payment from you
惠請付款kindly pay the amount||please forward payment||please forward a cheque.
我將不得不采取必要步驟運(yùn)用法律手段收回該項貨款I(lǐng) shall be obliged to take the necessary steps to legally recover the amount.
||I shall be compelled to take steps to enforce payment.
惠請寬限let the matter stand over till then.||allow me a short extension of time. ||Kindly postpone the time for 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
在銀行存款to have money in a bank||to have a bank account||to have money on deposit
向銀行提款to withdraw one's deposit from a bank
換取現(xiàn)金to convert into money||to turn into cash||to realize
折扣用語從價格打10%的折扣to make a discount of 10% off the price||to make 10% discount off the price
打折扣購買to buy at a discount
打折扣出售to sell at a discount
打折扣-讓價to reduce||to make a reduction
減價to deduct||to make a deduction
回扣to rebate
現(xiàn)金折扣cash discount
貨到付款||現(xiàn)金提貨cash on deliver （C.O.D.）
貨到付現(xiàn)款cash on arrival
即時付款prompt cash
凈價||付現(xiàn)net cash
現(xiàn)金付款ready cash
即期付款spot cash||cash down||cash on the nail
憑單據(jù)付現(xiàn)款cash against documents
憑提單付現(xiàn)款cash against bills of lading
承兌交單documents against acceptance （D/A）
付款交單documents against payment （D/P）
追加信用證additional credit||additional L/C
信用證金額amount of credit
賒帳金額credit balance
可撤消信用證revocable L/C
不可撤消信用證irrevocable L/C
保兌信用證confirmed L/C
不保兌信用證unconfirmed L/C
可轉(zhuǎn)讓信用證assignable L/C||transferable L/C
銀行信用證banker's L/C
有追索權(quán)信用證with recourse L/C
無追索權(quán)信用證without recourse L/C
單一信用證simple credit
無條件信用證open credit||free credit
普通信用證general letter of credit
旅行信用證circular letter of credit
特別信用證special letter of credit
信用證底帳letter of credit ledger
信用證發(fā)行帳letter of credit issued account
信用證金額amount of credit
信用證余額||信用證結(jié)欠credit balance
開立信用證to open a credit
通過銀行開立信用證to establish a credit through a bank
電開信用證to cable a credit
取消信用證to cancel a credit
開出信用證to issue a credit
在某銀行開立信用證to arrange a credit with a bank
修改信用證to amend a credit
延展信用證有效期to extend a credit
增加信用證面額to increase a credit
寄出信用證to send a credit
請發(fā)給信用證to take out a credit