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| 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 $10,000, less 10% discount 加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||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 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 $51,000||a balance in our favour of $ 51,000 收到汇款to receive remittance 填写收据to make out a receipt 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） 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 |
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