会计与银行业务用语 (汇总)

帅哥

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 $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 $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 ||Weexpect 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
银行业务例文
定期存款的条件为年利6%, 存期6个月以上, 只要金额1,000元, 我们均乐意接受。 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.
谨同函寄上新开定期存款第500号存折一份, 面额100,000元, 请查收为荷。该面额等于您寄来换新的旧存=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.
如存款为100元以上, 我们将乐意接受。We shall be glad to receive deposits of 100 yen and upward.
结算
到目前为止, 我公司应收帐尚有二万美元。兹奉上结算报告书一份, 敬请查收为荷。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.
上开帐目, 现正核对, 如无错误, 将遵照贵公司的指示, 将转入新开的帐户内。This account is under examination, and if found correct, it shall be carried to a new account, in conformity with your instructions.
您昨日函敬悉。兹遵照贵方请求, 同函附上结算报告书, 敬请惠予查收为荷。Your favour of yesterday was duly received, and we hand you herewith a statement of your account as requested, which we hope you will find correct.
兹奉上棒铁总价为512,000元清单一份, 恳请列入我公司贷方帐项为荷。We hand you our account on the bar iron, amounting to $512,000, which kindly pass to our credit.
请求付款
恳请速予汇款为荷。an early remittance will be appreciated.
迟付的60美元, 请速予寄下为荷。Please let us have your check for the $60 now past overdue.
有鉴于此, 相信贵方将随复函寄来支票, 特此致谢。With these facts before you , we feel sure that you will send us your check by return mail. Thank you.
我们恳求, 对此部分能速予结帐为荷。We urge that you make this settlement without delay.
何不立即对此案作一结算? 请在今日将支票随函发出即可。Why not settle this matter now? Just attach your check to this letter, and send it by today's mail.
催告付款
为加清本帐目, 我方多次催促, 但未有任何效果。所以为收回本帐款项, 准备向法院起诉, 特此通知。Having made repeated applications for apyment of this amount without avail, we now give you notice that we shall take out a summons for recovery of the same
下星期一以前未能清结本件款项, 不得已, 将委任我公司顾问律师处理。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 solicitors.
贵方虽多次答应付款结帐, 但迄今尚未结清。如在本月底以前, 尚未拔款结清,只好委托我公司顾问律师处理。In spite of your repeated promises to let us have a cheque, we are still without a settlement of your outstanding account, and therefore, unless same is settled by the end of this month, we shall be compelled to hand over the matter to our solicitor.
对于此事, 贵方似乎在趁机利用我公司的宽容态度。本函系最后通告所, 复函时请汇足够金额, 以结此帐, 否则只好采取其它途径, 特此函告。As you seem to take advantage of you leniency in this matter, we now give you the final notice that, unless we shall receive a substantial amount on account by return of post, we shall adopt other measures for its recovery.
汇票汇款例文
兹同函奉上支票面额50000元，请记入近藤幸造先生的帐款内，同时请寄收据二份为荷。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，兹奉上即期汇票一纸面额200000元。请贷入该人的帐户为荷。By order and for account of Mr.Satoh, I hand you enclosed a draft for $200,000 at sight, which please pass to the credit of his account.
兹奉上面额250000元的支票一张，敬请交付收据为荷。I send you herewith a cheque, value $250,000, receipt of which please acknowledge.
为结清5月1日贵方发票，我们奉上三尾银行汇票面额125000元，惠请记入本公司贷方帐户，并惠请开出收据为荷。In settlement of your invoice of 1st May, $125,000, we enclose a draft, on the Mitsuo Bank, for which amount please credit our account and acknowledge receipt.
付款已收到
为结清委托销售，我们已收到面额100000元支票一张，现已转入贵贷方帐户，非常感谢。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 thanks.
我们于昨日收到贵函及面额55000元支票一张，谢谢。We are in due receipt of your favour of yesterday, covering a cheque for $55,000, for which we thank you.
我们已收到贵方5月5日函及同函附寄的面额51250元的汇票一张，用以结清贵方帐款。We are duly in receipt of your favour of the 5th May, enclosing a draft, value $51,250, to balance your account.
为结清到5月15日为止的贵方帐款，贵方所寄面额31250元支票我们已经收到。We acknowledge with thanks the receipt of the cheque for $31,250, in settlement of your account to 15th May.
开立汇票
我们于本日向贵公司开出第123号面额500000元。汇票一张见票即付。We have this day drawn the following bill of exchange on your esteemed firm- No.123, $500,000, payable at sight.
遵照贵方指示，我们已于本日向田中公司开出见票后60日付款的面额200000元汇票一张，费用包括在内。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.
我们已于本月开出由贵方所指定的人于三个月后付款的面额为100000元汇票一张，恳请惠予承兑为荷，特此通知。We advise you that we have drawn on you this day for $100,000, at 3m/d, to the order fo yourself, which we commend to your kind protection.
我们于本月向贵方开出三个月后付款的面额为500000元的汇票一张。对此，我们依惯例，记入贵贷方帐内，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 usual.
请求开出汇票
因葡萄酒尚未售出, 近期也难有攻观, 我方目前不能遵照齐滕先生的指示将余额向贵方开出汇票或汇给贵方。As the wines are not yet disposed of, nor likely to be for some time, we cannot obey Mr. Saito's orders as to drawing on you or remitting you the balance at present.
如有机会, 请向本人开出煤炭价款加上保险费的汇票。对于这批出口货物, 为弥补发生损害的损失, 请办理保险并在货值上再加保5%金额Should you have an opportunity, you may draw on me for the cost of coal, together with that of insurance, which you will be so good as to effect on the outward cargo to its full value, with an addition of five per cent, to cover expenses in case of loss.
为收回款项, 请依照最有利的汇率, 向我方开出见票后60日付款的汇票, 并请同时提供发票、提单及保险单为荷。For your reimbursement, you will draw on me at sixty days' sight, and at the most favourable exchange, furnishing me at the same time, with an invoice, bill of lading and insurance policy.
对贵方的发票金额, 请向汉堡 A公司开出见票后三个月付款的汇票, 附寄该公司提单一份, 并请该公司办理保险。For the amount of your invoice, you 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.
请求承兑汇票
兹向贵公司开陈这批货见票后60日付款、面额500,000元汇票一张, 请予承兑为荷。We have taken the liberty of drawing on you today against this consignment for $500,000 at sixty days' sight, which please protect on presentation.
我同函寄上由Axbridge的布莱克先生付款、见票后30日付款的面额为50美元汇票一张,请向付款人提出后请其承兑, 并予保管, 到期请将金额给我汇来。不胜感激。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 accepted, and retaining in your possession until due, at which time you can remit me the amount.
我公司伦敦分公司开出面额300,000元的汇票一张, 兹同函奉上, 请承兑后寄还为荷。Enclosed we hand you a draft, $300,000, drawn on you by our London house. Kindly accept same and return.
同函奉上神户Brown兄弟公司向贵公司开出的汇票一张, 恳请惠予承兑后并及时寄还为荷。Herewith we hand you a draft from Messrs. Brown & Bros., of Kobe, on your goodselves, which please accept and return to us in due course.
寄汇票
同函奉上由贵城三木银行付款、面额为500,000元的即期汇票一张, 收到后敬请告知为荷。We hand you enclosed a draft, value $500,000 at sight, on the Mitsuki Bank of your city, receipt of which please acknewledge.
兹同函奉上以Robert父子公司为付款人、面额26.15美元的即期汇票一张, 用以清偿所欠贵方债务。Enclosed is a sight draft for $26.15 on Messrs. Robert & Sons, which clears off our indebtedness to you.
谨同函奉上以George Bury公司为付款人、面额500美元见票后60日付款的第一联汇票一张, 请办理手续取款后, 记我的贷方帐户为荷。Enclosed you will receive first of exchange for $500 at sixty days' sight, on George Bury &Co., with which you will please to do the needful, and credit my account accordingly.
同函寄上五张汇票, 金额总计为5,620,000元, 详见注脚。Enclosed please find five bills of exchange, as noted at foot, amounting to $5,620,000.
承兑汇票
贵方9月1日函及所附以George Bury公司为付款人、面额500美元见票后60日付款的汇票一张均已收悉, 现已获得及时承兑, 到期后将记入贵方贷方帐户。I am favoured with your esteemed letter of the first Sept., encloseing $500 in a bill at sixty days' sight, on George Bury & Co., which, having been duly honoured, will appear to your credit at maturity.
你方由本人指定以Martin公司为付款人的三张汇票, 已由史密斯公司承兑。Your three drafts on Martin & Co., to my order, have been accepted by Smith & Co.
贵方10月7日开出的, 票面日期30天后付款、由贵方指定付款人的汇票, 将及时获得承兑。Your draft under date of th 7th Oct., at 30 days' date to your own order, will be duly honoured.
无法承兑汇票
我们很遗憾地声明, 以须藤先生为付款人的票面560,000美元的汇票已遭拒付, 我们不得不要求贵方汇寄567,500美元。包括由此而产生的费用在内。 We regret to state that the bill for $560,000 on Mr. sutoh, hsa been dishonoured by non-payment, and we shall be obliged by your remitting us $567,500, amount of same and charges incurred.
由矢野先生承兑的贵方汇票第2345号、面额2,500,000美元, 已遭拒付, 特此声明。We state that your draft, No. 2345, for $2,500,000, duly accepted by Mr. Yano, has been dishonoured by non-payment.
3月1日已通知贵方的未获承兑的汇票, 金额1,000,000美元, 虽已到期但未获清偿。我不得不将该票寄还并附寄拒付证书一份以及我的佣金和费用的帐目一份。这笔金额共计1,013,500美元, 我已向贵方开出凭大木先生或指定付款人的即期汇票一张,请查收。the draft for $1,000,000 which, as I advised you on the 1st March had not been accepted, having since become due and not being discharged, I have now to return it to you with a protest for non-payment, together with an account of my commission and charges, amounting to $1,013,500, for which I have drawn on you at sight, to the order of Mr. Ohki.
请求延期付款
我公司小泽先生因急事出差大阪, 5月1日以前不能返回, 故该件请宽延至5月1日, 我们将于5月2日汇款。Our Mr. Osawa is away in Osaka on an urgent business, and will not return until the 1st May, and so if you will kindly let the matter stand over till then, we will send you a cheque by the first post on the 2nd of the same month.
数日之内我们将有三笔大额近款, 所以我们最迟于下星期一以前定给贵方汇款。As we expect to receive three large sums within the next few days, days, we will send you some money by Monday at the latest.
对6月1日应付款项, 如果能延些时间, 我将非常感谢。I shall be very much obliged if you will give me a little more time to settle your account due 1st June
无力付款
非常遗憾, 本公司目前实在无力结清该帐。We tegret that we are not able at the moment to make you a settlement.
贵公司要求该帐在7月16日以前结清, 但我公司恐怕无能为力, 我们将乐意接受贵方二个月期的汇票以结清这笔款项。We are afraid it will be impossible for us to settle your account by the 16th July next--the date you mention--but we shall be willing to accept a bill for the settlement at 2 m/date.
由于目前生意普遍地不景气, 由我公司承兑、10月18日到期、面额1,500美元的汇票将无法兑现。Owing to the serious depression of trade now prevailing, we shall be unable to meet our acceptance for $1,500, which matures for payment on the 18th Oct.
往来账目
兹同函奉上贵方的往来帐, 余额为15.7美元, 于本日列入新帐借方内, 敬请核查见复为荷。Enclosed I wait on you with your account current, balance carried to your debit this day in a new account, $15.7, which Itrust you find correct.
谨同函奉上贵方的往来帐, 我方顺差500美元, 如核查无误, 请列入新帐为荷。Enclosed I now wait on you with your account current, leaving a balance of $500 in my favour, which if found correct, you will be so good as to pass to a new account.
兹同函寄上贵方的往来帐, 其上显示我方顺差500美元。I hand you, enclosed, your account current, showing a balance in my fivour of $500.
分期付款
我们送货后, 顾客直接向我们办分期付款。我们收款时, 要将收据交付顾客。The customer pays the instalments direct to us, after delivery o fthe articles and we send him the receipts.
您租用我公司的缝纫机一台, 同时送上一张契约书, 记明您应为此每月付款15美元。You have on hire from us a sewing machine, for which we hold your written agreement to make regular payments at the rate o f$15 per month.
我们约定分期付款而将该机械组给贵公司使用。我们希望贵公司对此协议能严格履行。As the machine was hired to you on the understanding that regular payments would be made, we must ask that in future the terms of the afreement should be strictly adhered to.
付款日通知
敬请留意, 我公司对市区的付款日, 订于每周星期三上午11时起至下午3时。但是,我们希望各位债权人至少提前三天派代表与我行接洽清偿金额。Please note that our pay day for Town Accounts is Wednesday of any Week, between the hours of 11 a.m. and 3 p.m., but we expect creditors to send representatives to agree to amounts for settlement at least three days prior to calling for their cheques.
提交清算书后15日内付款可打10%的折扣, 超过15日, 依全额付清。 The account is subject to 10% discount if settled within fifteen days of rendering, after which it is strictly net.











基本商务短语
abandonment charge 背弃费用 absolute par of exchange 绝对外汇平价 abritrage rate 套汇汇率 above par 超过票面价值 acceptance commission 承兑手续费 acceptance fee 认付费 acceptance for honor 参加 承兑 acceptance house 期票承兑行 acceptor for honor 参加承兑人accepting bank 承兑银行 accepting charge 承兑费 accident beyond control 非人为事故 account payable 应收帐，应付未付帐 account purchase 赊买 account receivable 应收帐款，应收 未收帐 account sales 销货帐，销货清单 account of goods sold 销货帐目 account of receipts andpayments 收支帐目 account year 会计 年度 accounting statement 会计报表 accounting unit 会计单位 accrued expense 应计费用 accrued item 应计项目 accumulation of capital 资本积累 acknowledgement 回单 acknowledgement of orders 订单 确认 act of God 天灾 acting manager 代理经理 active demand 畅销 actual cost 实际成本 actual liabilitis 实际负债 actual price 实际价 additional expense 追加费用 additional order 追加订货 additional premium 追加保费 adjustment of exchange rate 调整汇价 advalorem duty 从价税 advance in price 涨价 advance payment 预付款 advance price 增价 advance sample 预样 advance settlement of exchange 预交外汇 advance surrender of export exchange 预交出口外汇 advice of arrival 到货通知 advice of charge 付款通知书 advice of shipment 货运通知
advice of drawing 支票通知书 advising bank (notifying bank) 通知银行 advertisement matter 广告邮件 advertising agency 广告社、广告代理 advertising expense 广告费 advertising media 广告媒体 affiliated company 附属公司，联盟公司 after charge 附加费率 after date 日后，发票后after sight 见票后照付 affidavit of export 出口宣誓书 A grade 甲级（货品） against all risk 保全险 agency agreement 代理协议 agency contract 代理契约 agent service 代理服务 agreed upon 同意，商定 agricultural products 农产品 air-borne goods 空运货物 air freight 航空运费 air mail 航空邮件 air-mail service 航空运寄 air transportation insurance 空运保险 all risk 全险all round price 包括一切费用价格 all sorts of goods in stock 各种货物齐备 allied company 联营公司 alongside delivery 船边交货 allowance on sales 销货折扣 alter an agreement 变约 amicable allowance 友好让价 amicable settlement 友好解决 amount insured 保险金额 amount of exports 输出额 amount of imports 输入额 analysis certificate 化验证书 analysis report 化验报告 announcing removal 迁移通知 annual income 年收入 annual interest年息，年利 annual production 年产量 annual report 年报，决算书，年度财务报告 anticipated buying 预期 购买 applicant for the credit 信用证申请人 application fee 申请费 application for conversion 折换申请书 application for export permit 出口许可证申请书 application for import of foreign goods 外货进口报单 application for importation of controlled commodities 管制货物进口 申请书 application for letter of credit 开发信用证申请书 application for negotiation of draft underletter of credit 出口押汇申请书 application for outward remittance for application for space 舱位 申请书 application to pass goods through the custom 报关单 apply by letter 通信申请 apply in person 亲自申请 apply for a position 申请职位 apply for information 探询消息 apply for remittance 托汇 appointed store 指定商店 appreciation of money 货币增值 arbitrageof exchange 套汇 arbitration clause 仲裁条款 arbitration of exchange 汇兑率裁定 army supplies 军需品 arrival at port 入港 arrival notice 到达通知 articles made to order 订制品 articles of luxury 奢侈品 artificial flower 人造花 as agreed (contracted) 按照合同as per sample 与样品相同 Asian-dollar market 亚洲美元市场 ask the price of 询价 assignment clause 转让条款 assignment of policy 保险单转让 assistant manager 协理，副经理
as soon as possible shipment 立即 送运 at a discount 折扣 at a premium 超过票面之价值 at a profit 获利，赚钱 at sight 见票即付，即期 at the market 照市价 at par 平价 auction price 拍卖价 authority to purchase 购买委托证 authority to pay 委托付款证 average cost 平均成本 average tare 平均皮重 average unit cost 平均单位成本 average unit price 平均单价 average weight 平均重量 award of bid 决标，定标















商务英语常用缩略语表
a accepted 承兑 AA Auditing Administration （中国）审计署 AAA 最佳等级 abs. abstract 摘要 a/c, A/C account 帐户、帐目 a/c, A/C account current 往来帐户、活期存款帐户 A&C addenda and corrigenda 补遗和勘误 Acc. acceptance or accepted 承兑 Accrd.Int accrued interest 应计利息 Acct. account 帐户、帐目 Acct. accountant 会计师、会计员 Acct. accounting 会计、会计学 Acct.No. account number 帐户编号、帐号 Acct.Tit. account title 帐户名称、会计科目 ACN air consignment 航空托运单 a/c no. account number 帐户编号、帐号 Acpt. acceptance or accepted 承兑 A/CS Pay. accounts payable 应付帐款 A/CS Rec. accounts receivable 应收帐款 ACT advance corporation tax 预扣公司税 ACU Asia Currency Unit 亚洲货币单位 A.C.V actual cash value 实际现金价值 a.d., a/d after date 开票后、出票后 ADRS asset depreciation range system 固定资产分组折旧法 Adv. advance 预付款 ad.val.,A/V ad valorem to (according value) 从价 Agt. agent 代理人 Agt. agreement 协议、契约 AJE adjusting journal entries 调整分录 Amt. amount 金额、总数 Ann. annuity 年金 A/P account paid 已付账款 A/P account payable 应付帐款 A/P accounting period 会计期间 A/P advise and pay 付款通知 A/R account receivable 应收帐款 A/R at the rate of 以……比例 a/r all risks （保险）全险 Arr. arrivals, arrived 到货、到船 A/S, a/s after sight 见票即付 A/S，acc/s account sales 承销帐、承销清单，售货清单 ASAP as soon as possible 尽快 ASR acceptance summary report 验收总结报告 ass. assessment 估征、征税 assimt. assignment 转让、让与 ATC average total cost 平均总成本 ATM at the money 仅付成本钱 ATM Automatic Teller Machine 自动取款机（柜员机） ATS automated trade system 自动交易系统 ATS automatic transfer service 自动转移服务 Attn. attention 注意 Atty. attorney 代理人 auct. auction 拍卖 Aud. auditor 审计员、审计师 Av. average 平均值 a.w. all wool 纯羊毛 A/W air waybill 空运提单 A/W actual weight 实际重量
BA bank acceptance 银行承兑汇票 bal. balance 余额、差额 banky. bankruptcy 破产、倒闭 Bat battery 电池 b.b. bearer bond 不记名债券 B.B., B/B bill book 出纳簿 B/B bill bought 买入票据、买入汇票 b&b bed & breakfast 住宿费和早餐费 b.c. blind copy 密送的副本 BC buyer credit 买方信贷 B/C bills for collection 托收汇票 B.C. bank clearing 银行清算 b/d brought down 转下页 Bd. bond 债券 B/D bills discounted 已贴现票据 B/D bank draft 银行汇票 b.d.i. both dates inclusive, both days inclusive 包括头尾两天 B/E bill of entry 报关单 b.e., B/E bill of exchange 汇票 BEP breakeven point 保本点、盈亏临界点 b/f brought forward 承前 BF bonded factory 保税工厂 Bfcy. Beneficiary 受益人 B/G, b/g bonded goods 保税货物 BHC Bank Holding Company 银行控股公司 BIS Bank of International Settlements 国际清算银行 bit binary digit 两位数 Bk. bank 银行 Bk. book 帐册 b.l., B/L bill of lading 提货单 B/L original bill of lading original 提货单正本 bldg. building 大厦 BMP bank master policy 银行统一保险 BN bank note 钞票 BO branch office 分支营业处 BO buyer’s option 买者选择交割期的远期合同 BOM beginning of month 月初 b.o.m. bill of materials 用料清单 BOO build-operate-own 建造—运营—拥有 BOOM build-operate-own-maintain 建造—运营—拥有—维护 BOOT build-operate-own- transfer 建造—运营—拥有—转让 b.o.p. balance of payments 收支差额 BOT balance of trade 贸易余额 BOY beginning of year 年初 b.p., B/P bills payable 应付票据 Br. branch 分支机构 BR bank rate 银行贴现率 b.r., B/R bills receivable 应收票据 Brok. broker or brokerage 经纪人或经纪人佣金 b.s., BS, B/S balance sheet 资产负债表 B/S bill of sales 卖据、出货单 B share B share B 股 B.T.T. bank telegraphic transfer 银行电汇 BV book value 票面价值
c. cents 分 C cash; coupon; currency 现金、息票、通货 C centigrade 摄氏（温度） C. A. chartered accountant; chief accountant 特许会计师、主任（主管）会计师 C. A. commercial agent 商业代理、代理商 C. A. consumers' association 消费者协会 C/A capital account 资本帐户 C/A current account 往来帐 C/A current assets 流动资产 C. A. D cash against documnet 交单付款 can. cancelled 注销 cap. capital 资本 CAPM capital asset pricing model 固定资产计价模式 C. A. S. cost accounting standards 成本会计标准 c. b., C. B. cash book 现金簿 CBD cash before delivery 先付款后交货 C. C. cashier's check 银行本票 C. C contra credit 贷方对销 c/d carried down 过次页、结转下期 CD certificate of deposit 存单 c/f carry forward 过次页、结转 CG capital gain 资本利得 CG capital goods 生产资料、资本货物 C. H. custom house 海关 C. H. clearing house 票据交换所 Chgs charges 费用 Chq. cheque 支票 C/I certificate of insurance 保险凭证 CIA certified internal auditor 注册内部审计员 c. i. f. , C. I. F. cost, insurance and freight 到岸价，货价+保险+运费 C. I. T. comprehensive income tax 综合所得税 Ck. check 支票 C. L. call loan 短期拆放 C / L current liabilities 流动负债 C. M. A. certificed management accountant 注册管理会计师 CMEA, Comecon Council for Mutual Economic Assistance 经济互助委员会 CML capital market line 资本市场线性 CMO Collateralised Mortgage Obligations 担保抵押贷款债务 CMV current market value 现时市场价值 CN consignment note 铁路运单 CN credit note 贷方通知书 c/o carried over 结转后期 C. O., C/O cash order 现金汇票、现金订货 C. O. certificate of origin 产地证明书 Co. company 公司 COBOL Common Business Oriented Language 通用商业语言 CoCom Coordinating Committee for Multilateral Export Controls 多边出口控制协调委员会 c. o. d, C. O. D. cash on delivery 货到付款 Col. column 帐栏 Coll. collateral 担保、抵押物 Coll. collection 托收 Com.; comm. commission 佣金 cont. container 集装箱 cont., contr. contract 契约、合同 conv., cv., cvt. convertible 可转换的、可兑换的 Cor. corpus 本金 Cor. correspodent 代理行 Corp. corporation 公司 CP. commercial paper 商业票据 C. P. A certified Public Accountant 注册公共会计师 CPB China Patent Bureau 中国专利局 CPI consumer price index 消费者价格指数 CPM cost per thousand 每一千个为单位的成本 CPP current purchasing power 现行购买力 Cps. coupons 息票 CPT carriage paid to 运费付至...... C/R company's risk 企业风险 Cr. credit 贷记、贷方 CR carrier's risk 承运人风险 CR current rate 当日汇率、现行汇率 CR cash receipts 现金收入 CR class rate 分级运费率 CS civil servant; civil service 公务员、文职机关 CS convertible securities 可转换证券 C. S. capital stock 股本 CSI customer satisfaction index 顾客满意指数 csk. cask 木桶 CT corporate treasurer 公司财务主管 CT cable transfer 电汇 ct crate 板条箱 ctge cartage 货运费、搬运费、车费 Cts. cents 分 CTT capital transfer tax 资本转移税 cu cubic 立方 CU customs unions 关税联盟 cu. cm. cubic centimeter 立方厘米 cu. in. cubic inch 立方英寸 cu. m. cubic meter 立方米 cu. yd. cubic yard 立方码 cum. pref. cumulative preference (share) 累积优先（股） cur. curr. current 本月、当月 CV convertible security 可转换债券 CVD countervailing duties 抵消关税、反倾销税 C.V. P. analysis Cost Volume Profit analysis 本---量---利分析 C. W. O. cash with order 订货付款







商务英语：信用证英语大全
信用证英语－信用证种类 ----Kinds of L/C
1. revocable L/C/irrevocable L/C 可撤销信用证/不可撤销信用证
2.confirmed L/C/unconfirmed L/C 保兑信用证/不保兑信用证
3.sight L/C/usance L/C 即期信用证/远期信用证
4.transferable L/C(or)assignable L/C(or)transmissible L/C /untransferable L/C 可转让信用证/不可转让信用证
5.divisible L/C/undivisible L/C 可分割信用证/不可分割信用证
6.revolving L/C 循环信用证
7.L/C with T/T reimbursement clause 带电汇条款信用证
8.without recourse L/C/with recourse L/C 无追索权信用证/有追索权信用证
9.documentary L/C/clean L/C 跟单信用证/光票信用证
10.deferred payment L/C/anticipatory L/C 延付信用证/预支信用证
11.back to back L/Creciprocal L/C 对背信用证/对开信用证
12.traveller's L/C(or:circular L/C) 旅行信用证
信用证有关各方名称 ----Names of Parties Concerned
1. opener 开证人 (1)applicant 开证人（申请开证人） (2)principal 开证人（委托开证人） (3)accountee 开证人 (4)accreditor 开证人（委托开证人） (5)opener 开证人 (6)for account of Messrs 付（某人）帐 (7)at the request of Messrs 应（某人）请求 (8)on behalf of Messrs 代表某人 (9)by order of Messrs 奉（某人）之命 (10)by order of and for account of Messrs 奉（某人）之命并付其帐户 (11)at the request of and for account of Messrs 应（某人）得要求并付其帐户 (12)in accordance with instruction received from accreditors 根据已收到得委托开证人得指示
2.beneficiary 受益人 (1)beneficiary 受益人 (2)in favour of 以（某人）为受益人 (3)in one's favour 以……为受益人 (4)favouring yourselves 以你本人为受益人
3.drawee 付款人（或称受票人，指汇票） (1)to drawn on (or :upon) 以（某人）为付款人
(2)to value on 以（某人）为付款人 (3)to issued on 以（某人）为付款人
4.drawer 出票人
5.advising bank 通知行 (1)advising bank 通知行 (2)the notifying bank 通知行 (3)advised through…bank 通过……银行通知 (4)advised by airmail/cable through…bank 通过……银行航空信/电通知
6.opening bank 开证行 (1)opening bank 开证行 (2)issuing bank 开证行 (3)establishing bank 开证行
7.negotiation bank 议付行 (1)negotiating bank 议付行 (2)negotiation bank 议付行
8.paying bank 付款行 9.reimbursing bank 偿付行 10.the confirming bank 保兑行 Amount of the L/C ---信用证金额
1. amount RMB￥… 金额：人民币 2.up to an aggregate amount of Hongkong Dollars… 累计金额最高为港币…… 3.for a sum (or :sums) not exceeding a total of GBP… 总金额不得超过英镑…… 4.to the extent of HKD… 总金额为港币…… 5.for the amount of USD… 金额为美元…… 6.for an amount not exceeding total of JPY… 金额的总数不得超过……日元的限度
----- The Stipulations for the shipping Documents
1. available against surrender of the following documents bearing our credit number and the full name and address of the opener 凭交出下列注名本证号码和开证人的全称及地址的单据付款
2.drafts to be accompanied by the documents marked(×)below 汇票须随附下列注有（×）的单据
3.accompanied against to documents hereinafter 随附下列单据
4.accompanied by following documents 随附下列单据
5.documents required 单据要求
6.accompanied by the following documents marked(×)in duplicate 随附下列注有（×）的单据一式两份
7.drafts are to be accompanied by… 汇票要随附（指单据）……
----Draft(Bill of Exchange)
1. the kinds of drafts 汇票种类
(1)available by drafts at sight 凭即期汇票付款
(2)draft(s) to be drawn at 30 days sight 开立30天的期票
(3)sight drafs 即期汇票 (4)time drafts 远期汇票
2.drawn clauses 出票条款（注：即出具汇票的法律依据）
(1)all darfts drawn under this credit must contain the clause “Drafts drawn Under Bank of…credit No.…dated…” 本证项下开具的汇票须注明“本汇票系凭……银行……年……月……日第…号信用证下开具”的条款
(2)drafts are to be drawn in duplicate to our order bearing the clause “Drawn under United Malayan Banking Corp.Bhd.Irrevocable Letter of Credit No.…dated July 12, 1978” 汇票一式两份，以我行为抬头，并注明“根据马来西亚联合银行1978年7月12日第……号不可撤销信用证项下开立”
(3)draft(s) drawn under this credit to be marked：“Drawn under…Bank L/C No.……Dated (issuing date of credit)” 根据本证开出得汇票须注明“凭……银行……年……月……日（按开证日期）第……号不可撤销信用证项下开立”
(4)drafts in duplicate at sight bearing the clauses“Drawn under…L/C No.…dated…” 即期汇票一式两份，注明“根据……银行信用证……号，日期……开具”
(5)draft(s) so drawn must be in scribed with the number and date of this L/C 开具的汇票须注上本证的号码和日期
(6)draft(s) bearing the clause：“Drawn under documentary credit No.…(shown above) of…Bank” 汇票注明“根据……银行跟单信用证……号（如上所示）项下开立
Invoice
1. signed commercial invoice 已签署的商业发票
(in duplicate 一式两 in triplicate 一式三份 in quadruplicate 一式四份 in quintuplicate 一式五份 in sextuplicate 一式六份 in septuplicate 一式七份 in octuplicate 一式八份 in nonuplicate 一式九份 in decuplicate 一式十份)
2. beneficiary's original signed commercial invoices at least in 8 copies issued in the name of the buyer indicating (showing/evidencing/specifying/declaration of) the merchandise, country of origin and any other relevant information. 以买方的名义开具、注明商品名称、原产国及其他有关资料，并经签署的受益人的商业发票正本至少一式八份
3. Signed attested invoice combined with certificate of origin and value in 6 copies as reuired for imports into Nigeria. 以签署的，连同产地证明和货物价值的，输入尼日利亚的联合发票一式六份
4. beneficiary must certify on the invoice…have been sent to the accountee 受益人须在发票上证明，已将……寄交开证人
5． 4% discount should be deducted from total amount of the commercial invoice 商业发票的总金额须扣除4%折扣

6． invoice must be showed: under A/P No.… date of expiry 19th Jan. 1981 发票须表明：根据第……号购买证，满期日为1981年1月19日
7. documents in combined form are not acceptable 不接受联合单据
8. combined invoice is not acceptable 不接受联合发票
Bill of Loading ---提单
1. full set shipping (company's) clean on board bill(s) of lading marked "Freight Prepaid" to order of shipper endorsed to … Bank, notifying buyers 全套装船（公司的）洁净已装船提单应注明“运费付讫”，作为以装船人指示为头、背书给……银行，通知买方
2. bills of lading made out in negotiable form 作成可议付形式的提单
3. clean shipped on board ocean bills of lading to order and endorsed in blank marked "Freight Prepaid" notify: importer(openers,accountee) 洁净已装船的提单空白抬头并空白背书，注明“运费付讫”，通知进口人（开证人）
4. full set of clean "on board" bills of lading/cargo receipt made out to our order/to order and endorsed in blank notify buyers M/S … Co. calling for shipment from China to Hamburg marked "Freight prepaid" / "Freight Payable at Destination" 全套洁净“已装船”提单/货运收据作成以我（行）为抬头/空白抬头，空白背书，通知买方……公司，要求货物字中国运往汉堡，注明“运费付讫”/“运费在目的港付”
5. bills of lading issued in the name of… 提单以……为抬头
6. bills of lading must be dated not before the date of this credit and not later than Aug. 15, 1977 提单日期不得早于本证的日期，也不得迟于1977年8月15日
7. bill of lading marked notify: buyer,“Freight Prepaid”“Liner terms”“received for shipment” B/L not acceptable 提单注明通知买方，“运费预付”按“班轮条件”，“备运提单”不接受
8.non-negotiable copy of bills of lading 不可议付的提单副本
-----Certificate of Origin
1. certificate of origin of China showing 中国产地证明书 stating 证明 evidencing 列明 specifying 说明 indicating 表明 declaration of 声明
2. certificate of Chinese origin 中国产地证明书
3. Certificate of origin shipment of goods of … origin prohibited 产地证，不允许装运……的产品
4. certificate of origin separated 单独出具的产地证
5. certificate of origin "form A" “格式A”产地证明书
6. genetalised system of preference certificate of origin form "A" 普惠制格式“A”产地证明书
declaration of origin 产地证明书（产地生明）





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