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会计与银行业务词汇

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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。小编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 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 payment in 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

  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 by intervention

  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 effect settlement||to square||to balance

  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 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 keep the engagements regularly

  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 shall depend upon you for the payment ||We expect payment from you

  惠请付款 kindly pay the amount||please forward payment||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 obliged to take the necessary steps to legally recover the amount. ||I shall be compelled to take steps to enforce payment.

  惠请宽限 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

  在银行存款 to have money in a bank||to have a bank account||to have 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 the price||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 documents

  凭提单付现款 cash against bills of lading

  承兑交单 documents against acceptance (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 unless specified otherwise. Advise promptly if incorrect.

  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 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 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

  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

  信用证例文

  我们已开出以贵方为受益人的保兑信用证。

  We nave opened a confirmed 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 opened a confirmed and irrevocable credit in your 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 pleased to inform you that we have been requested to open 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 account 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

  签名有误|印鉴不符 signatures differ

  请明天再次提出为荷 present again 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 protested in case of dishonour||protest waived||no protest

  需要出具拒绝证书 to be protested

  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

  上开价金已收到 value received||for value received

  上开价金系经核算 value in account

  上开金额与发票相同 value as per invoice

  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 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 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 an account

  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 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

  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 account and risk

  由某人负担 for one's account||for account of one

  按某人指示||列入某人帐户 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 account of||to place to the account of

  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

  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10000元支票,(即9000元) a cheque for ,000, less 10% discount

  加10%费用的10000元支票,(即11000元) a cheque for ,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

  见票即付持票人 payable to bearer

  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.||not sufficient funds||I/F||insufficient funds

  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

  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 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

  单张汇票 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 (T.T)

  邮汇 postal order||postal note (Am.)||post office order||money 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 indemnity

  承兑||认付 acceptance

  单张承兑 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

  外汇交易 exchange dealing||exchange deals

  汇兑合约 exchange contract

  汇兑合约预约 forward exchange contract

  外汇行情 exchange quotation

  交易行情表 course of exchange||exchange table

  汇价||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51,000美元 a balance due to us of ,000||a balance in our favour of $ 51,000

  收到汇款 to receive remittance

  填写收据 to make out a receipt

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