会计与银行业务英语.doc

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tocloseonesaccountwith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tochargetheamounttoAsaccount以计帐方式付款topayonaccount代理某人|为某人ononesaccount|onaccountofone为自己计算|独立帐目ononesownaccount由某人收益并负风险ononesaccountandrisk|foronesaccountandrisk由某人负担foronesaccount|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|.daysafterdate.日后付款.monthsafterdate|.monthsafterdate.月后付款见票后.日付款.daysaftersight|.dayssight见票后.月付款.monthsaftersight|.monthssight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towithdrawonesdepositfromabank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bankersL/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accountsdiffer文字与数字所记载金额不同wordsandfiguresdiffer签名有误|印鉴不符signaturesdiffer请明天再次提出为荷presentagaintomorrow保证付款goodforpayment请照会发票人refertodrawee(R.D.)无交易noaccount款额不足|存款不足notsufficient(N.S.)|nosufficientfunds(N.S.F.)已无存款nofunds如支票不获兑现时,不必出具拒绝证书。nottobeprotestedincaseofdishonour|protestwaived|noprotest需要出具拒绝证书tobeprotested没有通知noadvice未受指示noorders禁止转让|不可转让non-transferable|nottransferable已付款receivedpayment|paymentreceived上开价金已收到valuereceived|forvaluereceived上开价金系经核算valueinaccount上开金额与发票相同valueasperinvoice上开金额与通知书相符valueasperadvice无追索权withoutrecourse有追索权|偿还请求权rightofrecourse请求偿还清单|清偿帐户recourseaccount偿还准备金recoursefund拒绝偿还|拒绝追索recourserepudiation银行业务例文定期存款的条件为年利6%,存期6个月以上,只要金额1,000元,我们均乐意接受。Weshallbepleasedtoreceiveafixeddepositforanyamountmorethan$1,000,foraperiodoversixmonthsattherateof6%p.a.谨同函寄上新开定期存款第500号存折一份,面额100,000元,请查收为荷。该面额等于您寄来换新的旧存=折本金加上利息之和。EnclosedpleasefindanewdepositcertificateNo.500for$100,000,whichrepresentstheprincipalandinterestoftheoldcertificateyousentusforrenewal.如存款为100元以上,我们将乐意接受。Weshallbegladtoreceivedepositsof100yenandupward.结算到目前为止,我公司应收帐尚有二万美元。兹奉上结算报告书一份,敬请查收为荷。Enclosedwehandyouastatementofaccounttodate,showingabalanceof$20,000inourfavour,whichwetrustwillbefoundinorder.上开帐目,现正核对,如无错误,将遵照贵公司的指示,将转入新开的帐户内。Thisaccountisunderexamination,andiffoundcorrect,itshallbecarriedtoanewaccount,inconformitywithyourinstructions.您昨日函敬悉。兹遵照贵方请求,同函附上结算报告书,敬请惠予查收为荷。Yourfavourofyesterdaywasdulyreceived,andwehandyouherewithastatementofyouraccountasrequested,whichwehopeyouwillfindcorrect.兹奉上棒铁总价为512,000元清单一份,恳请列入我公司贷方帐项为荷。Wehandyououraccountonthebariron,amountingto$512,000,whichkindlypasstoourcredit.请求付款恳请速予汇款为荷。anearlyremittancewillbeappreciated.迟付的60美元,请速予寄下为荷。Pleaseletushaveyourcheckforthe$60nowpastoverdue.有鉴于此,相信贵方将随复函寄来支票,特此致谢。Withthesefactsbeforeyou,wefeelsurethatyouwillsendusyourcheckbyreturnmail.Thankyou.我们恳求,对此部分能速予结帐为荷。Weurgethatyoumakethissettlementwithoutdelay.何不立即对此案作一结算?请在今日将支票随函发出即可。Whynotsettlethismatternow?Justattachyourchecktothisletter,andsenditbytodaysmail.催告付款为加清本帐目,我方多次催促,但未有任何效果。所以为收回本帐款项,准备向法院起诉,特此通知。Havingmaderepeatedapplicationsforapymentofthisamountwithoutavail,wenowgiveyounoticethatweshalltakeoutasummonsforrecoveryofthesame下星期一以前未能清结本件款项,不得已,将委任我公司顾问律师处理。WewishtostatethatiftheaccountbenotpaidbyMondaynext,weshallbeforcedtoplacethematterinthehandsofoursolicitors.贵方虽多次答应付款结帐,但迄今尚未结清。如在本月底以前,尚未拔款结清,只好委托我公司顾问律师处理。Inspiteofyourrepeatedpromisestoletushaveacheque,wearestillwithoutasettlementofyouroutstandingaccount,andtherefore,unlesssameissettledbytheendofthismonth,weshallbecompelledtohandoverthemattertooursolicitor.对于此事,贵方似乎在趁机利用我公司的宽容态度。本函系最后通告所,复函时请汇足够金额,以结此帐,否则只好采取其它途径,特此函告。Asyouseemtotakeadvantageofyouleniencyinthismatter,wenowgiveyouthefinalnoticethat,unlessweshallreceiveasubstantialamountonaccountbyreturnofpost,weshalladoptothermeasuresforitsrecovery.汇票汇款例文兹同函奉上支票面额50000元，请记入近藤幸造先生的帐款内，同时请寄收据二份为荷。Herewithweencloseacheque,value$50,000,whichpleaseplacetothecreditofMr.K.Kondo,andacknowledgereceipttousinduplicate.依照佐藤先生指示并受其委托，兹奉上即期汇票一纸面额200000元。请贷入该人的帐户为荷。ByorderandforaccountofMr.Satoh,Ihandyouenclosedadraftfor$200,000atsight,whichpleasepasstothecreditofhisaccount.兹奉上面额250000元的支票一张，敬请交付收据为荷。Isendyouherewithacheque,value$250,000,receiptofwhichpleaseacknowledge.为结清5月1日贵方发票，我们奉上三尾银行汇票面额125000元，惠请记入本公司贷方帐户，并惠请开出收据为荷。Insettlementofyourinvoiceof1stMay,$125,000,weencloseadraft,ontheMitsuoBank,forwhichamountpleasecreditouraccountandacknowledgereceipt.付款已收到为结清委托销售，我们已收到面额100000元支票一张，现已转入贵贷方帐户，非常感谢。Weacknowledgereceiptofyourcheque,$100,000,insettlementofthechargesontheconsignment,andpassthissumtoyourcredit,withbestthanks.我们于昨日收到贵函及面额55000元支票一张，谢谢。Weareinduereceiptofyourfavourofyesterday,coveringachequefor$55,000,forwhichwethankyou.我们已收到贵方5月5日函及同函附寄的面额51250元的汇票一张，用以结清贵方帐款。Wearedulyinreceiptofyourfavourofthe5thMay,enclosingadraft,value$51,250,tobalanceyouraccount.为结清到5月15日为止的贵方帐款，贵方所寄面额31250元支票我们已经收到。Weacknowledgewiththanksthereceiptofthechequefor$31,250,insettlementofyouraccountto15thMay.开立汇票我们于本日向贵公司开出第123号面额500000元。汇票一张见票即付。Wehavethisdaydrawnthefollowingbillofexchangeonyouresteemedfirm-No.123,$500,000,payableatsight.遵照贵方指示，我们已于本日向田中公司开出见票后60日付款的面额200000元汇票一张，费用包括在内。Wehavetoacquaintyouthat,inaccordancewithyourinstructions,wehavethisdaydrawnuponMessrs,tanaka&Co.,at60d/sfor$200,000,inclusiveofcharges.我们已于本月开出由贵方所指定的人于三个月后付款的面额为100000元汇票一张，恳请惠予承兑为荷，特此通知。Weadviseyouthatwehavedrawnonyouthisdayfor$100,000,at3m/d,totheorderfoyourself,whichwecommendtoyourkindprotection.我们于本月向贵方开出三个月后付款的面额为500000元的汇票一张。对此，我们依惯例，记入贵贷方帐内，特此通知。wehavethepleasuretoinformyouthatwehavedrawnthisdayonyoufor$500,000,at3m/s.forwhichwehavecreditedyouasusual.请求开出汇票因葡萄酒尚未售出,近期也难有攻观,我方目前不能遵照齐滕先生的指示将余额向贵方开出汇票或汇给贵方。Asthewinesarenotyetdisposedof,norlikelytobeforsometime,wecannotobeyMr.Saitosordersastodrawingonyouorremittingyouthebalanceatpresent.如有机会,请向本人开出煤炭价款加上保险费的汇票。对于这批出口货物,为弥补发生损害的损失,请办理保险并在货值上再加保5%金额Shouldyouhaveanopportunity,youmaydrawonmeforthecostofco