財務賬目中英文對照

1、財務賬目中英文對照會計賬目用語會計報表 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 應付帳 |應付未付帳 account payable 應收帳 |應收未收帳 account receivable 新交易 |新帳 new account 未

2、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 詳細帳單 |明細表 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 借貸細帳 |交驗帳 account rendere

3、d 明細帳 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 to make up an account 清潔帳目 |與 . 停止交易 to close ones account with 結帳 to close an account 清理未付款 to ask an accou

4、nt|to demand an account 結清差額 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 轉入 A 的帳戶 to charge the amount to As account 以計帳方式付款 to pay on account代理某人 |為某人 on ones account|on account of one 為自己

5、計算 |獨立帳目 on ones own account 由某人收益并負風險 on ones account and risk|for ones account and risk 由某人負擔 for ones 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

6、in render an account 支票用語 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

7、 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

8、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 pa

9、yment 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更改處應加蓋印章 alterations require initials 交換時間已過 effects not cleared 停止付款 paymen

10、t stopped 支票毀損 cheque mutilated匯款用語匯款 |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 remitteeorder匯票匯單用語 國外匯票 foreign Bill 國內匯票 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 renewed bill 即期匯票 sight bill|bill on demand

11、. 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 set of bills 單張匯票 sola of exchange|sole of exchange 遠期匯票 usance bill|bill at usance 長期匯票 long bill 短期匯票 short bill 逾期

12、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 本票 promissory note (P/N)押匯負責書 |押匯保證書 letter of hypothecation 副保 |抵押品 |付屬擔保物 collateral security 擔保書 trust receipt|letter of indemnity 承兌 |認付 acceptance 單張承兌 general acceptance 有

13、條件承兌 qualified acceptance 附條件認付 conditional acceptance 部分認付 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 co

14、nditional endorsement限制性背書 restrictive endorsement 無追索權背書 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 匯兌合約預約 forward exchange contract 外匯行情 exchange quotation 交易行情表 course of exchange|exchange t

15、able 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當日匯率 |成交價 currency ra

16、te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票據交割 |讓與支票票據議付 to negotiatie a bill折扣交割 |票據折扣 to discount a bill票據背書 to endorse a bill應付我差額 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 to make out a receipt付款用

17、語付款方法 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 |會計帳目內付款 payment on account定期付款 payment on term 年分期付款

18、annual payment 月分期付款 monthly payment|monthly instalment 延滯付款 payment in arrear預付貨 |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 payment bill名譽支付 |干與付款 payment for honour|payment by interv

19、ention 結帳 |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結帳 to settle|to make settlement|to make effect settlement|to square|to balance支出 |付款 to defray|to disburse結清 to clear off|to pya off請求付款 to ask for p

20、ayment|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付款相當迅速 to pay moderately well|to pay fairly well|to keep the engagements regularly 付款相當慢 to pay slowly|to take extended credit付款不好 to pay badl

21、y|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

22、 forward payment|please forward a cheque. 我將不得不采取必要步驟運用法律手段收回該項貨款 I shall be obliged to take the necessary steps to legally recover the amount. |I shall be compelled to take steps to enforce payment.惠請寬限 let the matter stand over till then.|allow me a short extension of time. |Kindly postpone he tim

23、e 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 deposi

24、t 向銀行提款 to withdraw ones 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

25、|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 |最低價格付現(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 accept

26、ance (D/A) 付款交單 documents against payment (D/P)折扣例文 除非另有說明 , 30 日后全額付現(xiàn) , 如有錯誤 , 請立即通知。 Net cash 30 days unless specified otherwise. Advise promptly if incorrect. 付款條件 : 30日后全額付現(xiàn) , 10日后付現(xiàn)打 2%折扣 , 過期后付款時 , 加上利率為 6%的利息。 Terms, net cash 30 days, or, less 2% 10 days. Interest charged at the rate of 6% af

27、ter maturity. 付款條件 : 月底后 10 日后付現(xiàn) 2%折扣, 現(xiàn)在付現(xiàn) 3% 折扣, 否則 , 全額付現(xiàn)。Terms: 2%, 10 days E.O.M., or 3% cash, otherwise strictly net.信用證用語追加信用證 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

28、讓信用證 assignable L/C|transferable L/C 銀行信用證 bankers L/C 有追索權信用證 with recourse L/C 無追索權信用證 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

29、 credit issued account 信用證金額 amount of credit 信用證余額 |信用證結欠 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 exten

30、d 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信用證例文 我們已開出以貴方為受益人的保兌信用證。 We nave opened a confirmed credit in your favour. 以貴方為受益人 , 我們開出不可撤消的的保兌信用證。 We have opened a confirmed and irrevocable credit in your favour. 我們被請求已開出以貴方為受益人的信用證 , 特此通知。We are pleased

31、 to inform you that we have been requested to open a credit in your favour. 我們已開出商業(yè)信用證 , 特此通知。We intimate to you that we have issued a commercial letter of credit.銀行用語 請入收款人的戶號 account payee 請支付票款 advice to pay cheques 惠請通知該支票的經過 advise fate 金額有錯誤 accounts differ 文字與數(shù)字所記載金額不同 words and figures diffe

32、r 簽名有誤 |印鑒不符 signatures differ 請明天再次提出為荷 present again tomorrow 保證付款 good for payment 請照會發(fā)票人 refer to drawee (R.D.) 無交易 no account款額不足 |存款不足 not sufficient (N.S.)|no sufficient funds (N.S.F.)已無存款 no funds如支票不獲兌現(xiàn)時 , 不必出具拒絕證書。 notto be protested in case of dishonour|protest waived|no pr otest需要出具拒絕證書

33、to be protested 沒有通知 no advice未受指示 no orders禁止轉讓 |不可轉讓 non-transferable|not transferable 已付款 received payment|payment received 上開價金已收到 value received|for value received 上開價金系經核算 value in account 上開金額與發(fā)票相同 value as per invoice 上開金額與通知書相符 value as per advice 無追索權 without recourse有追索權 |償還請求權 right of r

34、ecourse 請求償還清單 |清償帳戶 recourse account 償還準備金 recourse fund拒絕償還 |拒絕追索 recourse repudiation銀行業(yè)務例文 定期存款的條件為年利 6%, 存期 6 個月以上 , 只要金額 1,000 元, 我們均樂意接受。We shall be pleased to receive a fixed deposit for any amount more than $1,000, for a period over six months at the rate of 6% p.a.謹同函寄上新開定期存款第 500號存折一份 , 面

35、額 100,000元, 請查收為荷。 該面額等于您寄來換新的舊存 =折本金加上利息之和。Enclosed please find a new deposit certificate No. 500 for $100,000, which represents the principal and interest of the old certificate you sent us for renewal.如存款為 100 元以上 , 我們將樂意接受。We shall be glad to receive deposits of 100 yen and upward.結算到目前為止 , 我公司應

36、收帳尚有二萬美元。茲奉上結算報告書一份 , 敬請查收為荷。Enclosed we hand you a statement of account to date, showing a balance of $20,000 in our favour, which we trust will be found in order.上開帳目 , 現(xiàn)正核對 , 如無錯誤 , 將遵照貴公司的指示 , 將轉入新開的帳戶內。This account is under examination, and if found correct, it shall be carried to a new account

37、, in c onformity with your instructions.您昨日函敬悉。茲遵照貴方請求 , 同函附上結算報告書 , 敬請惠予查收為荷。Your favour of yesterday was duly received, and we hand you herewith a statement of your accoun t as requested, which we hope you will find correct.茲奉上棒鐵總價為 512,000 元清單一份 , 懇請列入我公司貸方帳項為荷。We hand you our account on the bar

38、iron, amounting to $512,000, which kindly pass to our credit. 請求付款懇請速予匯款為荷。an early remittance will be appreciated. 遲付的 60 美元, 請速予寄下為荷。Please let us have your check for the $60 now past overdue. 有鑒于此 , 相信貴方將隨復函寄來支票 , 特此致謝。With these facts before you , we feel sure that you will send us your check by

39、 return mail. Thankyou.我們懇求 , 對此部分能速予結帳為荷。We urge that you make this settlement without delay.何不立即對此案作一結算 ? 請在今日將支票隨函發(fā)出即可。Why not settle this matter now? Just attach your check to this letter, and send it by todays mail. 催告付款為加清本帳目 , 我方多次催促 , 但未有任何效果。所以為收回本帳款項 , 準備向法院起訴 , 特此通知。Having made repeated a

40、pplications for apyment of this amount without avail, we now give you noti ce that we shall take out a summons for recovery of the same 下星期一以前未能清結本件款項 , 不得已 , 將委任我公司顧問律師處理。We wish to state that if the account be not paid by Monday next, we shall be forced to place the matter in the hands o four soli

41、citors.貴方雖多次答應付款結帳 , 但迄今尚未結清。如在本月底以前 , 尚未拔款結清 ,只好委托我公司顧問律師處 理。In spite of your repeated promises to let us have a cheque, we are still without a settlement of you r outstanding account, and therefore, unless same is settled by the end of this month, we shall be c ompelled to hand over the matter to

42、our solicitor.對于此事 , 貴方似乎在趁機利用我公司的寬容態(tài)度。本函系最后通告所 , 復函時請匯足夠金額 , 以結此帳 , 否則只好采取其它途徑 , 特此函告。As you seem to take advantage of you leniency in this matter, we now give you the final notice th at, unless we shall receive a substantial amount on account by return of post, we shall adopt other measures for it

43、s recovery.匯票匯款例文茲同函奉上支票面額 50000 元，請記入近藤幸造先生的帳款內，同時請寄收 據二份為荷。Herewith we enclose a cheque, value $50,000, which please place to the credit of Mr. K.Kondo, and acknowledge receipt to us in duplicate.依照佐藤先生指示并受其委托，茲奉上即期匯票一紙面額200000 元。請貸入該人的帳戶為荷。By order and for account of Mr.Satoh, I hand you enclosed

44、 a draft for $200,000 at sight, which pl ease pass to the credit of his account.茲奉上面額 250000 元的支票一張，敬請交付收據為荷。I send you herewith a cheque, value $250,000, receipt of which please acknowledge.為結清 5月 1日貴方發(fā)票，我們奉上三尾銀行匯票面額125000元，惠請記入本公司貸方帳戶，并惠請開出收據為荷。In settlement of your invoice of 1st May, $125,000, w

45、e enclose a draft, on the Mitsuo Bank, for wh ich amount please credit our account and acknowledge receipt.付款已收到 為結清委托銷售，我們已收到面額 100000 元支票一張，現(xiàn)已轉入貴貸方帳戶，非常感謝。We acknowledge receipt of your cheque, $100,000, in settlement of the charges on the consignment,and pass this sum to your credit, with best th

46、anks. 我們于昨日收到貴函及面額 55000 元支票一張，謝謝。We are in due receipt of your favour of yesterday, covering a cheque for $55,000, for which we th ank you.我們已收到貴方 5月 5日函及同函附寄的面額 51250元的匯票一張，用以結清貴方帳款。We are duly in receipt of your favour of the 5th May, enclosing a draft, value $51,250, to balance your account.為結清到

47、 5 月 15 日為止的貴方帳款，貴方所寄面額 31250 元支票我們已經收到。We acknowledge with thanks the receipt of the cheque for $31,250, in settlement of your account t o 15th May.開立匯票 我們于本日向貴公司開出第 123號面額 500000 元。匯票一張見票即付。We have this day drawn the following bill of exchange on your esteemed firm- No.123, $500,000, p ayable at s

48、ight.遵照貴方指示， 我們已于本日向田中公司開出見票后 60日付款的面額 200000 元匯票一張，費用包括在內。We have to acquaint you that, in accordance with your instructions, we have this day drawn upon Messrs, tanaka & Co., at 60d/s for $200,000, inclusive of charges.我們已于本月開出由貴方所指定的人于三個月后付款的面額為 100000 元匯票一張，懇請惠予承兌為荷， 特此通知。We advise you that we h

49、ave drawn on you this day for $100,000, at 3m/d, to the order fo yourself, which we commend to your kind protection.我們于本月向貴方開出三個月后付款的面額為 500000 元的匯票一張。對此，我們依慣例，記入貴貸方帳 內，特此通知。we have the pleasure to inform you that we have drawn this day on you for $500,000, at 3m/s. for which we have credited you as

50、 usual.請求開出匯票 因葡萄酒尚未售出 , 近期也難有攻觀 , 我方目前不能遵照齊滕先生的指示將余額向貴方開出匯票或匯給貴 方。As the wines are not yet disposed of, nor likely to be for some time, we cannot obey Mr. Saitos o rders as to drawing on you or remitting you the balance at present.如有機會 , 請向本人開出煤炭價款加上保險費的匯票。 對于這批出口貨物 , 為彌補發(fā)生損害的損失 , 請辦理 保險并在貨值上再加保 5%

51、 金額Should you have an opportunity, you may draw on me for the cost of coal, together with that of i nsurance, which you will be so good as to effect on the outward cargo to its full value, with an ad dition of five per cent, to cover expenses in case of loss.為收回款項 , 請依照最有利的匯率 , 向我方開出見票后 60 日付款的匯票 ,

52、并請同時提供發(fā)票、提單及保險 單為荷。For your reimbursement, you will draw on me at sixty days sight, and at the most favourable exc hange, furnishing me at the same time, with an invoice, bill of lading and insurance policy. 對貴方的發(fā)票金額 , 請向漢堡 A 公司開出見票后三個月付款的匯票 , 附寄該公司提單一份 , 并請該公司辦 理保險。For the amount of your invoice, y

53、ou will be so good as to draw on Messrs. A & Co. of Hamburg, at three months date, and forward them a bill of lading, requesting them to effect insurance.請求承兌匯票茲向貴公司開陳這批貨見票后 60 日付款、面額 500,000 元匯票一張 , 請予承兌為荷。We have taken the liberty of drawing on you today against this consignment for $500,000 at si

54、xty days sight, which please protect on presentation.我同函寄上由 Axbridge 的布萊克先生付款、見票后 30 日付款的面額為 50 美元匯票一張 ,請向付款人提出 后請其承兌 , 并予保管 , 到期請將金額給我匯來。不勝感激。I take liberty to trouble you with the enclosed draft for $50, at thirty days sight, on Mr. Black of Axbridge, which I shall be obliged by your getting accep

55、ted, and retaining in your possession until due, at which time you can remit me the amount.我公司倫敦分公司開出面額 300,000 元的匯票一張 , 茲同函奉上 , 請承兌后寄還為荷。Enclosed we hand you a draft, $300,000, drawn on you by our London house. Kindly accept same and return.同函奉上神戶 Brown 兄弟公司向貴公司開出的匯票一張 , 懇請惠予承兌后并及時寄還為荷。Herewith we

56、hand you a draft from Messrs. Brown & Bros., of Kobe, on your goodselves, which p lease accept and return to us in due course.寄匯票同函奉上由貴城三木銀行付款、面額為 500,000 元的即期匯票一張 , 收到后敬請告知為荷。We hand you enclosed a draft, value $500,000 at sight, on the Mitsuki Bank of your city, receipt o f which please acknewledg

57、e.茲同函奉上以 Robert 父子公司為付款人、面額 26.15 美元的即期匯票一張 , 用以清償所欠貴方債務。Enclosed is a sight draft for $26.15 on Messrs. Robert & Sons, which clears off our indebtedness t o you.謹同函奉上以 George Bury 公司為付款人、面額 500美元見票后 60日付款的第一聯(lián)匯票一張 , 請辦理手 續(xù)取款后 , 記我的貸方帳戶為荷。Enclosed you will receive first of exchange for $500 at sixty

58、days sight, on George Bury &Co., wit h which you will please to do the needful, and credit my account accordingly.同函寄上五張匯票 , 金額總計為 5,620,000 元 , 詳見注腳。Enclosed please find five bills of exchange, as noted at foot, amounting to $5,620,000.承兌匯票貴方 9月1日函及所附以 George Bury 公司為付款人、面額 500美元見票后 60日付款的匯票一張均已收 悉, 現(xiàn)已獲得及時承兌 , 到期后將記入貴方貸方帳戶。I am favoured with your esteemed letter of the firs