財務(wù)賬目中英文對照

1、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(yīng)付帳|應(yīng)付未付帳 account payable 應(yīng)收帳|應(yīng)收未收帳 account receivable 新交易|新帳 new account 未決帳|老帳 old ac

2、count 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 rendered 明細帳 account

3、 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(wù) to make up an account 清潔帳目|與. 停止交易 to close one's account with 結(jié)帳 to close an account 清理未付款 to ask an account|to demand an

4、 account 結(jié)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(zhuǎn)入A的帳戶 to charge the amount to A's account 以計帳方式付款 to pay on account 代理某人|為某人 on one's account|on account of one 為自己計算|獨立帳目

5、on one's own account 由某人收益并負(fù)風(fēng)險 on one's account and risk|for one's account and risk 由某人負(fù)擔(dān) for one's 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

6、|to send 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(rèn)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

7、crossing 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 支票

8、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 payme

9、nt 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(yīng)加蓋印章 alterations require initials 交換時間已過 effects not cleared 停止付款 payment s

10、topped 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 remittee 匯票匯單用語 國外匯票 foreign Bill 國內(nèi)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(jù) renewed bill 即期匯票 sight bill|bill on demand . days a

11、fter 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(jù) 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

12、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) 郵匯 postal order|postal note (Am.)|post office order|money order 本票 promissory note (P/N) 押匯負(fù)責(zé)書|押匯保證書 letter of hypothecation 副保|抵押品|付屬擔(dān)保物 collateral security 擔(dān)保書 trust receipt|letter of indemnity 承兌|認(rèn)付 acceptance 單張承兌

13、 general acceptance 有條件承兌 qualified acceptance 附條件認(rèn)付 conditional acceptance 部分認(rèn)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|f

14、ull endorsement 附條件背書 conditional endorsement 限制性背書 restrictive endorsement 無追索權(quán)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(yù)約 forward exchange contract 外匯行情 exchange quotation 交易行情表 cours

15、e of exchange|exchange table 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(dāng)

16、日匯率|成交價 currency rate 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(jù)交割|讓與支票票據(jù)議付 to negotiatie a bill 折扣交割|票據(jù)折扣 to discount a bill 票據(jù)背書 to endorse a bill 應(yīng)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(jù) to mak

17、e out a receipt 付款用語 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(nèi)付款 payment on account 定期付款 p

18、ayment 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(yù)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(jù) payment bill 名譽支付|干與付款 payment for

19、 honour|payment by intervention 結(jié)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(jié)帳 to settle|to make settlement|to make effect settlement|to square|to balance 支出|付款 to defray|to disburse 結(jié)清 to clear off|t

20、o 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 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(dāng)迅速 to pay moderately well|to pay fairly well|to keep the engagements regularly 付款相當(dāng)慢 to pay slowly|to take

21、extended credit 付款不好 to pay badly|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

22、惠請付款 kindly pay the amount|please 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 extensio

23、n 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 在銀行存款 to have money in a bank|to have

24、a bank account|to have money on deposit 向銀行提款 to withdraw one's 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-

25、讓價 to reduce|to make a reduction 減價 to deduct|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(jù)付現(xiàn)款 cash against documents 憑提單付現(xiàn)款 cash against b

26、ills of lading 承兌交單 documents against acceptance (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. In

27、terest charged at the rate of 6% after 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 co

28、nfirmed L/C 不保兌信用證 unconfirmed L/C 可轉(zhuǎn)讓信用證 assignable L/C|transferable L/C 銀行信用證 banker's L/C 有追索權(quán)信用證 with recourse L/C 無追索權(quán)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

29、底帳 letter of credit ledger 信用證發(fā)行帳 letter of credit issued account 信用證金額 amount of credit 信用證余額|信用證結(jié)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

30、 修改信用證 to amend a credit 延展信用證有效期 to extend 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.

31、 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 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(jīng)過 advise fate 金額有錯誤 accounts

32、differ 文字與數(shù)字所記載金額不同 words and figures differ 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 di

33、shonour|protest waived|no protest 需要出具拒絕證書 to be protested 沒有通知 no advice 未受指示 no orders 禁止轉(zhuǎn)讓|不可轉(zhuǎn)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(jīng)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

34、 無追索權(quán) without recourse 有追索權(quán)|償還請求權(quán) right of recourse 請求償還清單|清償帳戶 recourse account 償還準(zhǔn)備金 recourse fund 拒絕償還|拒絕追索 recourse repudiation 銀行業(yè)務(wù)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 r

35、ate of 6% p.a. 謹(jǐn)同函寄上新開定期存款第500號存折一份, 面額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 o

36、f 100 yen and upward. 結(jié)算 到目前為止, 我公司應(yīng)收帳尚有二萬美元。茲奉上結(jié)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(zhuǎn)入新開的帳戶內(nèi)。 This account is under examination, and if found correct, it

37、 shall be carried to a new account, in conformity with your instructions. 您昨日函敬悉。茲遵照貴方請求, 同函附上結(jié)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 account 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 h

38、and you our account on the bar 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(fù)函寄來支票, 特此致謝。 With these facts before you , we feel sure that

39、 you will send us your check by return mail. Thank you. 我們懇求, 對此部分能速予結(jié)帳為荷。 We urge that you make this settlement without delay. 何不立即對此案作一結(jié)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 today's 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,

40、準(zhǔn)備向法院起訴, 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結(jié)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

41、the matter in the hands o four solicitors. 貴方雖多次答應(yīng)付款結(jié)帳, 但迄今尚未結(jié)清。如在本月底以前, 尚未拔款結(jié)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 your outstanding account, and therefore, unless same is settled by the end of this month, we shall be compel

42、led to hand over the matter to 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(fù)函時請匯足夠金額, 以結(jié)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 that, unless we shall receive a substantial amount on account by return of post, we shall

43、adopt other measures for its 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(nèi)，同時請寄收 據(jù)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

44、 Mr.Satoh, I hand you enclosed a draft for $200,000 at sight, which please 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(jù)為荷。 I send you herewith a cheque, value $250,000, receipt of which please acknowledge. 為結(jié)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(jù)為荷。 In settlement of your i

45、nvoice 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 為結(jié)清委托銷售，我們已收到面額100000元支票一張，現(xiàn)已轉(zhuǎn)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 su

46、m to your credit, with best thanks. 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 thank 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(jié)清貴方帳款。 We are duly in receipt of your favour of the 5th May, enclosing a draft, value $51,250, t

47、o balance your account. 為結(jié)清到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(jīng)收到。 We acknowledge with thanks the receipt of the cheque for $31,250, in settlement of your account to 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, $5

48、00,000, payable at sight. 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(nèi)。 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

49、 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(nèi)，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

50、have credited you as 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. Saito's orders 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

51、發(fā)生損害的損失, 請辦理保險并在貨值上再加保5%金額 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. 為收回款項, 請依照最有利的匯率,

52、向我方開出見票后60日付款的匯票, 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 exchange, 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

53、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. 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 consi

54、gnment for $500,000 at sixty 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 ob

55、liged by your getting accepted, 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

56、承兌后并及時寄還為荷。 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

57、of which please acknewledge. 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(wù)。 Enclosed is a sight draft for $26.15 on Messrs. Robert & Sons, which clears off our indebtedness to you. 謹(jǐn)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 days' sight, on George Bury &Co., with which you will please to do the ne