会计与银行业务词汇

1、会计与银行业务词汇会计是以货币为主要计量单位，以提高经济效益为主要目标，运 用专门方法对企业，机关，事业单位和其他组织的经济活动进行全面， 综合，连续，系统地核算和监督。为大家整理了会计与银行业务词汇， 希望对你有帮助哦！付款用语付款方法 mode of payment现金付款payment by cash|cash payment|payment byready 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

2、批付款 payment in part|part payme nt|partial payme nt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延期

3、付款 delay in payment|extension of payment支付票据payment bill名 誉支付| 干与付款 paymentfor honour|paymentin terve nti on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 settleme nt|to squ

4、are|to bala nee支出 |付款 to defray|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 paymentbyeffect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|t

5、okeep the en gageme nts regularly付款相当慢 to pay slowly|to take extended credit付款不好 to pay badly|to be gen erally in arrear with payme nts付款颇为恶劣 to pay very badly|to n ever pay unl ess forced拒绝付款 to refuse payment|to refuse to pay|to dish onour a bill相信能收到款项 We shall look to you for the payme nt|Weshal

6、l depe nd upon you for the payme nt |We expect payme nt from you惠 请付款kindlypay theamount|pleaseforwardpayme nt|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 beobliged to take the necessary steps to legally recover the amount. |I shall be compelled to take steps to enforce payme nt.惠请宽限 let

7、the matter stand over till then.|allow me a short exte nsionof time. |K in dly postp one the time for payme nt a little Ion ger.索取利息 to charge interest附上利U 息 to draw interest|to bear interest|toallowin terest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 de

8、posit|to make deposit在银行存款 to have money in a bank|to have a bank acco un t|to have money on deposit向银行提款 to withdraw ones deposit from a bank换取现金 to convert into money|toturn into cash|torealize折扣用语 从价格打10%的折扣to make a discount of 10%off the price|to make 10% disco unt off the price打折扣购买 to buy at

9、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 doc

10、uments凭提单付现款 cash against bills of lading承兑交单 documents against acceptanee (D/A)付款交单 documents against payment (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。Net cash 30 days uni ess specified otherwise. Advise promptly if i ncorrect.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, les

11、s 2% 10 days. Interest charged at 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 n et.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 balanee可撤消信用证revocable L/C不可撤消信用证irrevocable L/C保兑信用证con fi

12、rmed L/C不保兑信用证 unconfirmed L/C可转让信用证 assig nable L/C|tra nsferable L/C银行信用证 bankers L/C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 cred

13、it ledger信用证发行帐 letter of credit issued acco unt信用证金额 amount of credit信用证余额|信用证结欠credit balanee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 can cel 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

14、用证有效期 to exte nd a credit增加信用证面额 to in crease a credit寄出信用证 to send a credit请发给信用证 to take out a credit信用证例文我们已开出以贵方为受益人的保兑信用证。We n ave ope ned a con firmed credit in your favour.以贵方为受益人，我们开出不可撤消的的保兑信用证。We have ope ned a con firmedand irrevocable credit inyour favour.我们被请求已开出以贵方为受益人的信用证，特此通知。We are

15、pleased to in formyou that we have bee nrequested to ope n a credit in your favour.我们已开出商业信用证，特此通知。We intimate to you that we have issued a commercial letter of credit.银行用语请入收款人的户号 acco unt payee请支付票款 advice to pay cheques惠请通知该支票的经过advise fate金额有错误 accounts differ文字与数字所记载金额不同words and figures differ

16、签名有误|印鉴不符sig natures differ请明天再次提出为荷 prese nt aga in tomorrow保证付款 good for payment请照会发票人 refer to drawee (R.D.)无交易 no account款额不足 |存款不足 not sufficient (N.S.)|no sufficient funds(N.S.F.)已无存款 no funds如支票不获兑现时，不必出具拒绝证书。notto be protestedin case of dish ono ur|protest waived no protest需要出具拒绝证书 to be pro

17、tested没有通知 no advice未受指示 no orders禁止转让 |不可转让 non-transferable|not transferable已付款 received payment|payment received上开价金已收至 U value received|for value received上开价金系经核算 value in acco unt上开金额与发票相同 value as per inv oice上开金额与通知书相符 value as per advice 无追索权 without recourse有追索权|偿还请求权right of recourse 请求偿还清

18、单|清偿帐户 recourse account 偿还准备金 recourse fund拒绝偿还|拒绝追索 recourse repudiation 会计账目用语会计报表 statement of account往来帐目 acco unt curre nt 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 accou

19、nt 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杂项帐户 sundry account详细帐单|明细表detail account呆帐 bad account会计项目 title of account会计薄|帐薄 account-book营业报告书|损益计算表 accou nt of bud

20、i ness|busi ness report借贷细帐|交验帐account rendered明细帐 account stated与.银行开立一户头 to ope n an acco unt with与.银行建立交易 to keep acco unt 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 ones account with结帐 to close an a

21、ccount清理未付款 to ask an acco un t|to dema nd an acco unt结清差额 to balanee the account with清算 to settle an account|toliquidate an account|to square an acco unt审查帐目|监查帐目to audit an account检查帐目 to examine an account转入 A 的帐户 to charge the amount to As account以计帐方式付款 to pay on acco unt代理某人 |为某人 on ones accou

22、nt|onaccount ofone为自己计算|独立帐目on ones own account由某人收益并负风险on onesaccount and risk|forone& #39;s acco unt and risk由某人负担 for ones account|for account of one按某人指示|歹y入某人帐户 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 acco unt of|to place to theaccount of寄出清算书 to send in an a

23、ccount|tosend in render anaccount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至V期支票 antedated cheque未至U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特别横线 special crossin

24、g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10000 元支票，（即9000元）a cheque for $10,000, less 10% discou nt力口 10%费用的10000 元支票，（即11000元）a cheque for$10,000, 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支票上戈U线 to cross a c

25、heque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见票即付持票人 payable to bea

26、rer支付指定人 payable to order已过期 |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.| notsufficie nt fun ds|l/F|i nsufficie ntfun ds文字与数字不一致 words and figures differ支票交换时间已过 accou nt closed更改处应加盖印章 alterati ons require in itials交换时间已过 effects not cleared停止付款 payment stopped支票毁损 cheque mutilate

27、d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in la nd Bill跟单汇票 documentary bill空头汇票 accommodation bill原始汇票original bill改写|换新票据renewed bill即期汇票 sight bill|bill on dema nd. days after date|days after date .日后付款. mon ths

28、after date|mon ths 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|.mon ths sight同组票据set of bills单张汇票 sola of exchange|sole of exchange远期汇票 usanee bill|bill at usanee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 (T.T)由E 丫匚post

29、al order|postal note (Am.)|post office order|m oney order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担保书 trust receipt|letter of in dem nity承兑|认付 acceptanee单张承兑 general acceptanee有条件承兑 qualified acceptanee附条件认付 conditional acceptanee咅B分认付 partial acceptanee拒付|退票dishonour拒绝承兑而退票 dish onour by non-accepta nee由于存款不足而退票 dih onour by non-payme nt提交 presentation背书 endorse