财务账目中英文对照.doc

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已过期||无效 out of date||stale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 ||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)
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