New Words
current adj.
account n.
giro n.
credit n.
standing adj.
order n.
direct a.
debit n.
demand n.
calculate v.
overdraft n.
arrangement n.
charge v.;n.
base n.
rate n.
facility n.
commit vt.
security n.
back vt.
overdraw v.
quarterly adv.
half-yearly adv.
notional a.
exceed vt.
scale n.
charge vt.
entitle vt. 單詞
通用的, 流通的
賬戶
轉(zhuǎn)賬服務(wù)
貸記
持續(xù)的；經(jīng)常的
定單
直接的
借方, 借
需求，請(qǐng)求，要求
計(jì)算
透支
安排
收費(fèi)
基礎(chǔ)，基數(shù)
利率
便利
承諾；委托
保證
支持，后援
透支
每季地
半年地
概念的，名義上的
超過
數(shù)值范圍，等級(jí)
收費(fèi)
授權(quán)
Phrases and Expressions
current account
bank giro credit
standing orders
direct debit
on demand
in favour of…
overdraft arrangement
base rate
overdrawn account
set off
credit balance
scale of charges 短語與詞組
往來賬戶，活期賬戶
銀行貸記劃款單
約期付款授權(quán)書
直接借記
按需求，按需要
以…為受益人，以…為收款人
透支安排
基準(zhǔn)利率
透支賬戶
抵銷，分開
貸方余額
收費(fèi)標(biāo)準(zhǔn)
Notes
1.Funds may be withdrawn on demand either by drawing cash by cheque at the branch where the account is maintained or by writing cheques in favour of another person.資金可以隨時(shí)提取，或者在賬戶行用支票提款,或者簽發(fā)支票給別人。
(1)on demand按需求，按需要
demand n.the desire to possess a commodity or make use of a service, combined with the ability to purchase it需求，請(qǐng)求，要求：擁有一種商品或使用一種服務(wù)的要求，與購買力密切相關(guān)
(2)draw cash by cheque用支票提款
(3)(branch) where the account is maintained是定語從句，修飾前面的branch，意為"開立賬戶的（銀行）"。
(4)write cheques in favour of another person開出以另外一個(gè)人為收款人的支票
in favour of…以…為受益人，以…為收款人
2.Interest is calculated on the amount of overdraft on a daily basis and charged to the account half-yearly, at a rate based on the percentage over the bank's base rate.利息是根據(jù)銀行基準(zhǔn)利率加上百分點(diǎn)，按逐日的透支金額計(jì)算，每半年借記賬戶。
(1)on a daily basis按每天
(2)(interest is) charged to the account（利息）借記賬戶
charge v.（與to, up to連用）記賬；在帳冊(cè)等上記入…
例：Don't forget to charge the money of the shoes to my account.
別忘了把鞋錢記在我?guī)ど稀?BR> (3)(at a rate) based on the percentage over the bank's base rate過去分詞短語，作后置定語。
Base rate基準(zhǔn)利率，即中央銀行或銀行業(yè)同業(yè)協(xié)會(huì)公布的參照利率。
3.Where facilities for an overdraft are granted, the bank may also make a special charge for arranging them and committing the bank's money, whether the facilities are used or not.凡是授權(quán)透支，不管是否使用，銀行對(duì)安排透支與資金的承諾也可以收取特別費(fèi)用。
(1) facilities for an overdraft are granted授予透支額度（便利）
facility n.（融資）便利
(2) (make a special charge for) committing the bank's money"對(duì)銀行資金的承諾（收取特別費(fèi)用）"，因?yàn)殂y行承諾的資金在承諾期間，處于"閑置狀態(tài)"，要隨時(shí)應(yīng)付企業(yè)提款，所以不管企業(yè)是否提取，都將對(duì)企業(yè)收取一定的費(fèi)用。
(3) whether the facilities are used or not讓步狀語從句
4.The cost of these items is calculated quarterly or haft-yearly by the bank's computer and against this is set off "notional" rate of interest on the customer's average credit balance during the period.這些項(xiàng)目的費(fèi)用由銀行的計(jì)算機(jī)按季度或半年計(jì)算一次，按照該期間內(nèi)客戶平均貸方余額的"名義上"的利率抵消這些費(fèi)用。
(1) against this is set off "notional" rate of interest…此句為倒裝語序，正常語序?yàn)?"notional" rate of interest is set off against this(cost)"
(2) set off抵銷
(3) against prep.to the account or debt of兌換；提?。鹤鳛閹ど系膽?yīng)收款項(xiàng)或作為…的借項(xiàng)
例：drew a check against my bank balance.
開支票支取自己的銀行結(jié)余
5.Where the "notional" interest exceeds the cost of the debit items no charge is made, although no interest is credited to the account.盡管賬戶上沒有貸記利息，但凡是"名義上"的利率超過借記項(xiàng)目的費(fèi)用，就不收取費(fèi)用。
(1) Where … conj.引導(dǎo)狀語從句，意為"在那種情況，那樣，但是"。
(2) debit items貸記項(xiàng)目
(3) although… conj.引導(dǎo)讓步狀語從句。
(4) credit vt.an entry or the sum of the entries on this side貸記：在這一方的記入或記入總數(shù)
current adj.
account n.
giro n.
credit n.
standing adj.
order n.
direct a.
debit n.
demand n.
calculate v.
overdraft n.
arrangement n.
charge v.;n.
base n.
rate n.
facility n.
commit vt.
security n.
back vt.
overdraw v.
quarterly adv.
half-yearly adv.
notional a.
exceed vt.
scale n.
charge vt.
entitle vt. 單詞
通用的, 流通的
賬戶
轉(zhuǎn)賬服務(wù)
貸記
持續(xù)的；經(jīng)常的
定單
直接的
借方, 借
需求，請(qǐng)求，要求
計(jì)算
透支
安排
收費(fèi)
基礎(chǔ)，基數(shù)
利率
便利
承諾；委托
保證
支持，后援
透支
每季地
半年地
概念的，名義上的
超過
數(shù)值范圍，等級(jí)
收費(fèi)
授權(quán)
Phrases and Expressions
current account
bank giro credit
standing orders
direct debit
on demand
in favour of…
overdraft arrangement
base rate
overdrawn account
set off
credit balance
scale of charges 短語與詞組
往來賬戶，活期賬戶
銀行貸記劃款單
約期付款授權(quán)書
直接借記
按需求，按需要
以…為受益人，以…為收款人
透支安排
基準(zhǔn)利率
透支賬戶
抵銷，分開
貸方余額
收費(fèi)標(biāo)準(zhǔn)
Notes
1.Funds may be withdrawn on demand either by drawing cash by cheque at the branch where the account is maintained or by writing cheques in favour of another person.資金可以隨時(shí)提取，或者在賬戶行用支票提款,或者簽發(fā)支票給別人。
(1)on demand按需求，按需要
demand n.the desire to possess a commodity or make use of a service, combined with the ability to purchase it需求，請(qǐng)求，要求：擁有一種商品或使用一種服務(wù)的要求，與購買力密切相關(guān)
(2)draw cash by cheque用支票提款
(3)(branch) where the account is maintained是定語從句，修飾前面的branch，意為"開立賬戶的（銀行）"。
(4)write cheques in favour of another person開出以另外一個(gè)人為收款人的支票
in favour of…以…為受益人，以…為收款人
2.Interest is calculated on the amount of overdraft on a daily basis and charged to the account half-yearly, at a rate based on the percentage over the bank's base rate.利息是根據(jù)銀行基準(zhǔn)利率加上百分點(diǎn)，按逐日的透支金額計(jì)算，每半年借記賬戶。
(1)on a daily basis按每天
(2)(interest is) charged to the account（利息）借記賬戶
charge v.（與to, up to連用）記賬；在帳冊(cè)等上記入…
例：Don't forget to charge the money of the shoes to my account.
別忘了把鞋錢記在我?guī)ど稀?BR> (3)(at a rate) based on the percentage over the bank's base rate過去分詞短語，作后置定語。
Base rate基準(zhǔn)利率，即中央銀行或銀行業(yè)同業(yè)協(xié)會(huì)公布的參照利率。
3.Where facilities for an overdraft are granted, the bank may also make a special charge for arranging them and committing the bank's money, whether the facilities are used or not.凡是授權(quán)透支，不管是否使用，銀行對(duì)安排透支與資金的承諾也可以收取特別費(fèi)用。
(1) facilities for an overdraft are granted授予透支額度（便利）
facility n.（融資）便利
(2) (make a special charge for) committing the bank's money"對(duì)銀行資金的承諾（收取特別費(fèi)用）"，因?yàn)殂y行承諾的資金在承諾期間，處于"閑置狀態(tài)"，要隨時(shí)應(yīng)付企業(yè)提款，所以不管企業(yè)是否提取，都將對(duì)企業(yè)收取一定的費(fèi)用。
(3) whether the facilities are used or not讓步狀語從句
4.The cost of these items is calculated quarterly or haft-yearly by the bank's computer and against this is set off "notional" rate of interest on the customer's average credit balance during the period.這些項(xiàng)目的費(fèi)用由銀行的計(jì)算機(jī)按季度或半年計(jì)算一次，按照該期間內(nèi)客戶平均貸方余額的"名義上"的利率抵消這些費(fèi)用。
(1) against this is set off "notional" rate of interest…此句為倒裝語序，正常語序?yàn)?"notional" rate of interest is set off against this(cost)"
(2) set off抵銷
(3) against prep.to the account or debt of兌換；提?。鹤鳛閹ど系膽?yīng)收款項(xiàng)或作為…的借項(xiàng)
例：drew a check against my bank balance.
開支票支取自己的銀行結(jié)余
5.Where the "notional" interest exceeds the cost of the debit items no charge is made, although no interest is credited to the account.盡管賬戶上沒有貸記利息，但凡是"名義上"的利率超過借記項(xiàng)目的費(fèi)用，就不收取費(fèi)用。
(1) Where … conj.引導(dǎo)狀語從句，意為"在那種情況，那樣，但是"。
(2) debit items貸記項(xiàng)目
(3) although… conj.引導(dǎo)讓步狀語從句。
(4) credit vt.an entry or the sum of the entries on this side貸記：在這一方的記入或記入總數(shù)