會計與銀行業(yè)務詞匯

1、會計與銀行業(yè)務詞匯會計是以貨幣為主要計量單位，以提高經濟效益為主要目標，運 用專門方法對企業(yè)，機關，事業(yè)單位和其他組織的經濟活動進行全面， 綜合，連續(xù)，系統地核算和監(jiān)督。為大家整理了會計與銀行業(yè)務詞匯， 希望對你有幫助哦！付款用語付款方法 mode of payment現金付款payment by cash|cash payment|payment byready 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

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

3、付款 delay in payment|extension of payment支付票據payment bill名 譽支付| 干與付款 paymentfor honour|paymentin terve nti on結帳|清算|支付settlement分期付款instalment滯付|拖欠|尾數款未付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 settleme nt|to squ

4、are|to bala nee支出 |付款 to defray|to disburse結清 to clear off|to pya off請求付款 to ask for payment|to request payment懇求付帳 to solicit payment拖延付款 to defer payment|to delay paymentbyeffect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|t

5、okeep the en gageme nts regularly付款相當慢 to pay slowly|to take extended credit付款不好 to pay badly|to be gen erally in arrear with payme nts付款頗為惡劣 to pay very badly|to n ever pay unl ess forced拒絕付款 to refuse payment|to refuse to pay|to dish onour a bill相信能收到款項 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 請付款kindlypay theamount|pleaseforwardpayme nt|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 beobliged to take the necessary steps to legally recover the amount. |I shall be compelled to take steps to enforce payme nt.惠請寬限 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在銀行存款 to have money in a bank|to have a bank acco un t|to have money on deposit向銀行提款 to withdraw ones deposit from a bank換取現金 to convert into money|toturn into cash|torealize折扣用語 從價格打10%的折扣to make a discount of 10%off the price|to make 10% disco unt off the price打折扣購買 to buy at

9、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|to make a deduction回扣 to rebate現金折扣 cash discount貨到付款|現金提貨cash on deliver (C.O.D.)貨到付現款 cash on arrival即時付款prompt cash凈價|最低價格付現net cash現金付款 ready cash即期付款 spot cash|cash down|cash on the nail憑單據付現款 cash against doc

10、uments憑提單付現款 cash against bills of lading承兌交單 documents against acceptanee (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，如有錯誤，請立即通知。Net cash 30 days uni ess specified otherwise. Advise promptly if i ncorrect.付款條件：30日后全額付現，10日后付現打2%折扣，過期后付 款時，加上利率為6%的利息。Terms, net cash 30 days, or, les

11、s 2% 10 days. Interest charged at the rate of 6% after maturity.付款條件：月底后10日后付現2%折扣，現在付現3%折扣，否 則，全額付現。Terms: 2%, 10 days E.O.M., or 3% cash, otherwise strictly n et.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 balanee可撤消信用證revocable L/C不可撤消信用證irrevocable L/C保兌信用證con fi

12、rmed L/C不保兌信用證 unconfirmed L/C可轉讓信用證 assig nable L/C|tra nsferable 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 cred

13、it ledger信用證發(fā)行帳 letter of credit issued acco unt信用證金額 amount of credit信用證余額|信用證結欠credit balanee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 can cel 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

14、用證有效期 to exte nd a credit增加信用證面額 to in crease 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 n ave ope ned a con firmed 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 ope ned a con firmedand irrevocable credit inyour 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

15、pleased to in formyou that we have bee nrequested to ope n 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 acco unt 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文字與數字所記載金額不同words and figures differ

16、簽名有誤|印鑒不符sig natures differ請明天再次提出為荷 prese nt aga in 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如支票不獲兌現時，不必出具拒絕證書。notto be protestedin case of dish ono ur|protest waived no protest需要出具拒絕證書 to be pro

17、tested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上開價金已收至 U value received|for value received上開價金系經核算 value in acco unt上開金額與發(fā)票相同 value as per inv oice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 recourse 請求償還清

18、單|清償帳戶 recourse account 償還準備金 recourse fund拒絕償還|拒絕追索 recourse repudiation 會計賬目用語會計報表 statement of account往來帳目 acco unt curre nt 現在往來帳|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 accou

19、nt payable 應收帳|應收未收帳 account receivable 新交易|新帳 new account 未決帳|老帳old account 現金帳 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 accou nt of bud

20、i ness|busi ness report借貸細帳|交驗帳account rendered明細帳 account stated與.銀行開立一戶頭 to ope n an acco unt with與.銀行建立交易 to keep acco unt 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 a

21、ccount清理未付款 to ask an acco un t|to dema nd an acco unt結清差額 to balanee the account with清算 to settle an account|toliquidate an account|to square an acco unt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 acco unt代理某人 |為某人 on ones accou

22、nt|onaccount ofone為自己計算|獨立帳目on ones own account由某人收益并負風險on onesaccount and risk|forone& #39;s acco unt and risk由某人負擔 for ones account|for account of one按某人指示|歹y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 acco unt of|to place to theaccount of寄出清算書 to send in an a

23、ccount|tosend in render anaccount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至V期支票 antedated cheque未至U期支票 postdated cheque保付支票 certified cheque未獲兌現支票，退票 returned cheque橫線支票 crossed cheque普通橫線 general crossing特別橫線 special crossin

24、g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% discou nt力口 10%費用的10000 元支票，（即11000元）a cheque for$10,000, plus 10% charges支票換現金|兌現to cash a cheque清理票款 to clear a cheque保證兌現 to certify a cheque填寫支票數額to fill up a cheque支票上戈U線 to cross a c

25、heque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 payment見票即付持票人 payable to bea

26、rer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.| notsufficie nt fun ds|l/F|i nsufficie ntfun ds文字與數字不一致 words and figures differ支票交換時間已過 accou nt closed更改處應加蓋印章 alterati ons require in itials交換時間已過 effects not cleared停止付款 payment stopped支票毀損 cheque mutilate

27、d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 remittee匯票匯單用語國外匯票foreign Bill國內匯票in la nd 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 dema nd. days after date|days after date .日后付款. mon ths

28、after date|mon ths after date .月后付款見票后.日付款. days after sight|. days sight 見票后.月付款. months after sight|.mon ths sight同組票據set of bills單張匯票 sola of exchange|sole of exchange遠期匯票 usanee bill|bill at usanee長期匯票long bill短期匯票short bill逾期匯票overdue bill寬限日期 days of grace電匯 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 in dem nity承兌|認付 acceptanee單張承兌 general acceptanee有條件承兌 qualified acceptanee附條件認付 conditional acceptanee咅B(yǎng)分認付 partial acceptanee拒付|退票dishonour拒絕承兌而退票 dish onour by non-accepta nee由于存款不足而退票 dih onour by non-payme nt提交 presentation背書 endorse